Mercury Motor Transport, Inc. v. State Ex Rel. Motor Vehicle Commissioner

The state filed its bill of complaint herein for the use and benefit of the Motor Vehicle Commissioner to collect from the appellant, Mercury Motor Transport, Inc., of New Orleans, La., the sum of $14.52 in privilege taxes known as a trip permit fee for the operation of certain motor transport equipment over United States Highway 51 through Mississippi from the Tennessee state line en ronte to New Orleans on August 10, 1944, and also to recover the penalties and other charges provided for under Section 9367, Code of 1942, as for a “second offense” of failure to obtain such trip permit in…