Crow v. Cartledge

Citations

• 99 Miss. 281
• 54 So. 947

Syllabus

<p>1. Repeal oe Statutes. Effect on pending actions. Saving clause.</p> <p>Where a statute imposing a privilege 'tax is repealed by another statute, without any saving clause, the effect is to obliterate the repealed statute as completely as if it had never been passed. It is considered as a law which never existed, except for suits which were commenced and concluded while the repealed law was in force. By the repeal, the right to collect the unpaid tax is taken away, whether suit is pending or not, and the suit must end.</p> <p>2. Impairing Obligation oe - Contracts.</p> <p>Taxes are not due by virtue of any contract and the repeal of a statute imposing a privilege tax is not violative of the constitutional inhibition against impairing the obligation of contracts.</p>