Reed Bros. v. Board of Sup'rs

Citations

• 126 Miss. 162
• 88 So. 504

Syllabus

<p>Taxation. Statute providing for ad valorem taxes held unconstitutional.</p> <p>Chapter 75, Laws 1908 (section 6889, 6890, Hemingway’s Code), providing that stoqks of goods, wares, and merchandise offered for sale by any firm, person, or corporation commencing business after the 1st day of February of the current year shall be assessed for ad valorem taxes, on given basis of the tax for a whole year, fixing the dates and proportions at quarterly periods, is unconstitutional, because in conflict with section 112 of the state Constitution, providing that taxation shall be equal and uniform throughout the state, and shall be assessed under general laws and by uniform rules according to its true value; the general law fixing the 1st day of February in each year as the date 'for assessing and valuing other property for ad valorem taxation.</p>