Gloster Oil Works v. Buckeye Cotton Oil Co.

Citations

• 87 Miss. 618
• 40 So. 225

Syllabus

<p>1. Sax.es. Defenses. Failure of seller to comply with law.</p> <p>In an action for breach by the buyer of a contract for the sale of cotton seed, it is a defense that plaintiff did not have the seed, had never paid the privilege tax imposed by law on cotton-seed buyers, and therefore could not buy cotton seed without violating the law.</p> <p>2. Cotton-seed Buyer. Who is. Laws 1898, secs. 25, 26, pp. 14, 15.</p> <p>A corporation which entered into a contract for the sale of cotton seed, which it could furnish only by buying them in the open market, is a cotton-seed buyer within Laws 1898, secs. 25, 26, pp. 14, 15, requiring persons engaged in that business to pay a privilege tax.</p>