Board of Levee Commissioners for Yazoo & Mississippi Delta v. Houston

Citations

• 81 Miss. 619

Syllabus

<p>1. Constitutional Law. Constítutíon 1890, Section 238. Levee taxes. Privilege taxes.</p> <p>Constitution 1890, sec. 238, prohibiting taxation for levee purposes of property situate between the Mississippi River and the levee, does not prevent the imposition of a privilege tax for levee purposes on a dramshop keeper whose licensed dramshop is between the river and the levee.</p> <p>2. Same. What propei'ty exempt.</p> <p>Only real estate, or property having the qualities of real estate, situate between the Mississippi river and the levee is, by the constitution (sec. 238) made nontaxable for levee purposes.</p> <p>3. Same. Laws 1894, p. 78.</p> <p>The statute approved February 9, 1894 (Laws 1894, p. 78), imposing a privilege.tax for levee purposes on various occupations and calling is constitutional and applicable to a licensed dramshop keeper whose dramshop is between the Mississippi river and the levee.</p>