Folkes v. State

Citations

• 63 Miss. 81

Syllabus

<p>1. Privilege Tax. On store. Meaning of the word “ store.” Section 585, Code 1880.</p> <p>The word “store” as used in § 585 of the Code of 1880, which levies a privilege tax “ on each store,” is intended to designate any place where goods are deposited and sold by one engaged in buying and selling such goods, whether in a house or not.</p> <p>2. Same. Lwiriber^yard, when a store. Section 585, Code 1880.</p> <p>One who keeps a lumber-yard, where he deposits and sells lumber which he • has bought for sale, is liable to the privilege tax for keeping a “ store,” under the statute above referred to.</p> <p>3. Same. Producer or manufacturer. Section 585, Code 1880.</p> <p>But under this statute, the producer or manufacturer of goods, or his agents, may sell them at the place where manufactured, or elsewhere, without paying for the privilege of selling.</p>