Adams v. Mississippi Lumber Co.

Citations

• 84 Miss. 23

Syllabus

<p>'Taxation. Constitution 1890, see. 113. Privilege tax. Lumber business. Exemption. Non-exporter. Interstate commerce. Constitution of the United States, art. 1, sec. 8, clause 3. Laws 1900, p. 43, eft. 43, sec. 8.</p> <p>The eighth section of the act of March 9, 1900 (Laws 1900, p. 43, ch. 43, sec. 8), purporting to impose a privilege tax “on each land timber mill company,” etc., but excepting therefrom sawmill operators who do not ship timber or lumber out of the state, is unconstitutional, in that it violates:</p> <p>(a) Constitution 1890, sec. 112, declaring that taxation shall be , uniform and equal; and</p> <p><6) Constitution of the United States, art. 1, sec. 8, par. 3, giving congress power to regulate commerce between the states, since it seeks to impose a tax on interstate commerce.</p>