Craig v. Pattison

Citations

• 74 Miss. 881

Syllabus

<p>1. Privilege Tax. Store. Code 1892, $ 3390. Laws 1896, sec. 2, p. 50.</p> <p>The fact that merchandise kept for sale is so kept partly in a dwelling and partly in a smokehouse, does not exempt the owner from liability to a privilege tax upon a “store,” under code 1892, $ 3890 and laws 1896, sec. 2, p. 50.</p> <p>2. Same. Landlord. Tenants. Farmer.</p> <p>A farmer who keeps merchandise at his farmhouse for sale at retail at a profit, though he sells only to his tenants, conducts a “store,” and is liable to a privilege tax under the statute.</p> <p>3. Same. Evidence of value.</p> <p>If it be shown that goods were sold from a store, and that privilege tax was not paid thereon, and there be no evidence of the value of the stock, other than the value of the goods so sold, there can. under the statute, be no recovery for the goods, since a privilege tax of some amount is imposed upon all “ stores.”</p>