Johnston v. Jackson Oil Refining Co.

Citations

• 108 Miss. 416
• 66 So. 777

Syllabus

<p>Licenses. Cotton seed oil mills. Determination of amount.</p> <p>Under laws 1912, chapter 99, imposing a privilege tax on cotton seed oil mills, varying the amount with the tonnage capacity of the mill, and requiring all applicants to state under oath, the capacity of the mill, and also, the number and capacity of each hydraulic oil press installed, the oil mill must pay on the full capacity of its mill, whether it may or may not be used, but it is not required to pay on the capacity of the hydraulic presses alone, if it appears that the other instrumentalities cannot fur- . nish enough material to cause the presses to be run at their full capacity.</p>