Bluff City Railway Co. v. Clarke

Citations

• 95 Miss. 689
• 49 So. 177

Syllabus

<p>Privilege Taxes. Licenses. Statutory provisions exacting. Code 1906, § 3780. Construction. Wharfboats.</p> <p>Laws imposing privilege taxes are liberally construed in favor of the citizen; and a stationary building of three floors, erected on piles, into which goods are unloaded from boats, and which during low stages of the river is not reached by the water, is not a “wharfboat” within Code 1906, § 3780, imposing a privilege tax on the business of conducting a wharfboat, although the building serves the purposes of a wharfboat.</p>