Coulson v. Harris

Citations

• 43 Miss. 728

Syllabus

<p>1. Count! Taxes and Taxes fob the Suppobt of the Poob. — The act (Rev. Code, p. 210, art. 2) authorizing the board of polioe of the several oounties to raise revenue for the support of the poor, and the act (Rev. Code, p. 416, art. 16) authorizing said board to raise revenue for general county purposes, are distinct and independent statutes, and the tax contemplated by the former may still be levied and collected, notwithstanding the power conferred by the latter may have been exhausted.</p> <p>2. Special Count! Taxes__The board of police levying a tax for special purposes need not, under Rev. Code, p. 417, art. 22, speoify the particular special purposes for which the levy is made. It would, however, he more satisfactory that the order levying the tax should specify its objects.</p> <p>3. Licenses to Retail Spibituous Liquoes Liable to Taxation. — A license to retail vinous and spirituous liquors under the acts of 1857 and 1865, is a franchise; a franchise is property ; and this species of property is hable to he taxed for county purposes, etc.</p> <p>4. Taxation — Impaibins the Obligations of Contbaots. — The abandonment of the sovereign power of the state to impose taxes on property is never to be presumed. Nor is it ever to be assumed that the state has fettered itself in the exercise of this power in the future, except upon clear and irresistible engagement in the nature of a private contract, as distinguished from a mere act of general legislation. 35 N. X. Rep., 683. The granting of a retail license is not such a contract in respect to the privilege of retailing liquor as shall he construed as an abandonment of any further power to tax such privilege.</p> <p>5. Reed & Co. v. Beal, 42 Miss., 472, examined and overruled so far as relates to the power of oounties to levy and collect taxes upon retail liquor licenses.</p> <p>6. Equitt Jubisdiction — -Injunctions—Remedies.—It is no good ground for injunction that the tax collector is about collecting more money