Senatobia Oil Co. v. Poag

Citations

• 86 Miss. 457

Syllabus

<p>Pbivilege Taxes. Oil Mills. Corporations. Laws 1904, ch. 76, p. 65, sec. 27.</p> <p>The privilege tax statute, Laws 1904, ch. 76, p. 65, sec. 27, imposes such tax on oil mills, where the capital exceeds $30,000, and not on the corporation or persons operating the same; and hence in determining whether a corporation operating such a mill is liable to the tax, only such part of its capital as is used in the oil mill business is to be considered. .</p>