Crum v. Carrington Shoe Co.
Mississippi Supreme Court
From the circuit court of Marshall county. HoN. EugeNe JOHNSON, Judge. The fact that Graves & Son did not pay sufficient privilege tax cannot affect a contract between H. L. Graves, as an individual, and Spencer. Besides, this is a contract between Graves and the trustee on one side, and Spencer on the other. 62 Fed.
Read the full summary
From the circuit court of Marshall county. HoN. EugeNe JOHNSON, Judge. The fact that Graves & Son did not pay sufficient privilege tax cannot affect a contract between H. L. Graves, as an individual, and Spencer. Besides, this is a contract between Graves and the trustee on one side, and Spencer on the other. 62 Fed. Rep., 4; Bishop on Contracts, § 627; Benj. on Sales, § 342; 42 Miss., 121. Even if the contract cannot be enforced while executory, it is valid when executed.; 9 Am. & Eng. Ene. L., 933; Smith on Contracts, 272. The objection to the validity of the contract cannot be made by…
1Opinion of the CourtCooper, C. J.
By § 589 of the code of 1880 it was declared that all contracts made with any person who should violate the provisions of the act of which that section was a part, by transacting the business to which the act related without payment of the privilege tax therefor, in reference to the business carried on, should ‘' be null and void, so far only as such person may base any claim upon them, and no suit shall be maintainable on any such contract.” The facts appearing of record in this cause are that Graves & Son were transacting business as merchants without having paid the privilege tax required…
2Cases cited5 opinions
- Pollard v. Phœnix InsuranceMississippi Supreme Court · 1885
- McIver v. ClarkeMississippi Supreme Court · 1891
- Williams v. SimpsonMississippi Supreme Court · 1892
- Deans v. RobertsonMississippi Supreme Court · 1886
- Bowdre v. CarterMississippi Supreme Court · 1886
3Cited by1 opinion
- Cunningham Bros. Woolen Co. v. Atlanta National Building & Loan Ass'nMississippi Supreme Court · 1895