Ex parte Taylor

Citations

• 58 Miss. 478

Syllabus

<p>ParvtLEGu Ta.x. On drwnmers. Churter of Vicksburg. Construction of power.</p> <p>A provision of the charter of the city of Vicksburg granted to the Board of Mayor and Aldermen the power “ to levy and collect for corporation purposes a privilege-tax upon the business, trade, or employment of all auctioneers, grocers, merchants, brokers, bankers, cotton factors, cotton sellers, retailers, taverns, hotels, boarding-house keepers, coffee-house keepers, retail liquor-dealers, confectioners, peddlers, junk dealers, and others of like character, as the board may designate.” Under this provision the city authorities enacted an ordinance levying a privilege-tax of $5 per week on commercial travellers, or drummers, as being of “like character ” with the followers of some of the callings therein specifically enumerated. Held, that it is doubtful whether the city was authorized by the provision of its charter above quoted to levy such tax, and the ordinance levying the same cannot be upheld by a doubtful interpretation of the charter.</p>