Drysdale v. Pradat

Citations

• 45 Miss. 445

Syllabus

<p>1. Charter or Biloxi—revenue law oe 1870—construction, oe statute. — The third section of the charter of Biloxi, which confers power on the municipal authorities to license certain establishments and apply the proceeds to school purposes in the town, does not exempt the establishments thus licensed from the payment of the tax imposed by the fourth section of the revenue act of 1870.</p> <p>2. Revenue law oe 1870—licenses taxable.—Licenses are regarded as property, and, as such, are taxable, and the revenue law of 1870 imposed a tax on licenses. The last proviso of section six of said act has reference to the “license ” only, and not to the tax. Those who had license, at the date of the act, are subject to the tax which was imposed upon the license.</p> <p>3. Case in judgment-^jurisdiction.— This case is within the rule announced in Coulson v. Harris, 13 Miss. 728, and contains no ground for the interposition of equity.</p>