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· 10/15/1920

Sperry & Hutchinson Co. v. Harbison Sheriff

Citations

  • 123 Miss. 674
  • 86 So. 455

Syllabus

<p>1. Licenses. Privilege tax relating to- trading stamps not increased by doing business in several counties.</p> <p>Under chapter 109, Laws of Mississippi of 1912, imposing a privilege tax on each person, firm, or corporation selling or redeeming trading stamps, only one state tax is imposed upon a corporation engaged in the business in several counties.</p> <p>2. Statutes. Tax laws not construed as imposing burdens on doyfitful interpretation.</p> <p>Laws imposing taxes are not to be construed as imposing burdens upon doubtful interpretation.</p>

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • where insured failed to cany coverage of at least 80 percent of value of property covered, she was required under policy “to the extent of such deficit [to] bear her proportion of any loss”

Source: CourtListener parenthetical corpus (CC0).

Judges: Cook

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