Clarksdale Insurance Agency v. Cole

Citations

• 87 Miss. 637
• 40 So. 228

Syllabus

<p>1. Constitutional Law. Constitution 1890, sec. 112. Privilege taxes. Taxation.</p> <p>The equality and uniformity clause of Constitution 1890, sec. 112, providing that taxation shall be equal and uniform, applies only to ad valorem taxes for general purposes, and has no relation to privilege taxes.</p> <p>2. Same. Laws 1904, eh. 76, see. 49, p. 69.</p> <p>Laws 1904, ch. 76, sec. 49, p. 69, imposing a privilege tax of fifty dollars on each insmance agency and a tax of fifteen dollars on each insurance agent, does not constitute double taxation as discriminating against corporations.</p> <p>8. Same. Corporations.</p> <p>Both foreign and domestic corporations may be subject to such privilege taxes as the legislature sees fit to impose.</p>