Johnson v. Long Furniture Co.

Citations

• 113 Miss. 373
• 74 So. 283

Syllabus

<p>1. Licenses. Statutes. Partial invalidity. License taxes.</p> <p>Under chapter 90, Laws 1916, imposing a license tax on dealers in CQffins doing an undertaking business, hut excepting merchants paying a tax on their stock, a furniture company paying a tax on its stock of coffins, but also doing 'an undertaking business, is liable for the tax, since the proviso regarding merchants is void and is separable from the rest of the act.</p> <p>2. Constitutional Law. Licenses. Equal protection. License taxes.</p> <p>The exception of merchants paying a tax on their stock of coffins from the license tax imposed by Laws 1916, chapter 90, on dealers in coffins doing an undertaking business is unconstitutional and void as denying the equal protection of the laws to persons not being merchants.</p>