Barataria Canning Co. v. State

Citations

• 101 Miss. 890
• 58 So. 769

Syllabus

<p>1. Licenses. Commerce. Privilege Tax. Statutes. Constitution United States, Art. 1, Secs. 8-10. Constitution Miss., Sec. 112. Code 1906, Secs. 3497-3498. Laws 1908, Oh. 192.</p> <p>Code 1906, Sec. 3498, as amended by Laws 1908, Ch. 192, providing that • in addition to the privilege license imposed by Sec. 3497, Code 1906, which imposes a tax on canning factories, there shall be paid a tax fee of three cents per barrel upon all oysters ' canned and packed in and all oysters shipped raw in or from this state, etc., provides a method for the collection of an additional privilege tax to that imposed in section 3497, and the whole tax must be paid by the local party engaged in taking or canning oysters in the state or by the local dealers selling or shipping oysters, as a privilege tax for conducting the business in;this state, and so construed the statute does not interfere with interstate commerce, in violation of the Constitution of the United States, Art. 1, See. 8, nor impose duties on imports or exports in violation of Art. 1, Sec. 10, of that Constitution, nor does it destroy the equality and uniformity of the taxation laws in violation of the Constitution of 1890, Sec. 112.</p> <p>2. Same.</p> <p>The constitutional requirement as to uniformity of taxation has no reference to taxation of occupations.</p>