McIver v. Clarke

Citations

• 71 Miss. 444

Syllabus

<p>Privilege Tax. Relief act. Laws 1892, p. 31. Limited to three prior years.</p> <p>The act of 1892 (Laws, p. 31), providing that when one required to pay a privilege tax has failed to do so, he may “ pay the true amount or the balance remaining unpaid on account of such privilege for three years next preceding the passage of this act,” and thus be relieved from the penalties for such non-payment as to all contracts made by him, does not apply to defaults for any year more than three years prior to the act. A contract made in 1884, void because of such default, is not validated by payment under said act.</p>