Pitts v. City of Vicksburg

Citations

• 72 Miss. 181

Syllabus

<p>1. Pkivileghs Tax. Store. Municipality. Code 1892, 3390, 3413.</p> <p>A junk shop or place at which is accumulated for shipment and occasional sales old iron, glass, ropes, wool, hides, fur, cotton, old paper and the like, is within $ 3390, code 1893, imposing a state privilege tax on each “store,” and, under ? 3412, a municipality cannot impose thereon a tax greater than fifty per cent, of the state tax.</p> <p>2. MUNICIPALITY. Imposing tax. Not within police power.</p> <p>A municipality cannot, as a police regulation, impose a tax on junk stores. Taxation is not within the police power. Jackson v. Newman, 59 Miss., 385.</p>