Smith v. Perkins
Mississippi Supreme Court
Appeal from the circuit court of Lincoln county. HoN. D. M. Miller, Judge. Suit by W. Ed. Smith, tax collector of Lincoln county, against C. B. Perkins. Prom a judgment for defendant, plaintiff appeals.
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Appeal from the circuit court of Lincoln county. HoN. D. M. Miller, Judge. Suit by W. Ed. Smith, tax collector of Lincoln county, against C. B. Perkins. Prom a judgment for defendant, plaintiff appeals. Chapter 90 of the Laws of 1916, requires the payment of a privilege license by “each dealer in coffins . . . in all cities, if dealer be an undertaker, one hundred dollars.- If any dealer in coffins ... is an emb aimer, or employs an embalmer in connection with his business, in that event, he shall pay an additional tax of ten dollars. None of the foregoing provisions shall apply to a merchant…
1Opinion of the CourtCook, P. J.
The facts in this case as shown by the declaration are that the appellee is a- merchant in the city of Brookhaven, engaged in the general hardware business, and in addition- to his hardware business he is engaged in a general coffin business, and carries a stock of coffins for sale. He is also engaged in the undertaking business, in that he takes charge of deád bodies, prepares them for burial, and does all things necessary to constitute him an undertaker under the law. He is also engaged in the embalming business, and does all things necessary to make him an embalmer under the law.
The…
2Cited by5 opinions
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