State v. Adler

Citations

• 68 Miss. 487

Syllabus

<p>1. Constitutional Law. Taxation. Assessment.</p> <p>Under section 20, article 12, of the constitution of this state, which declares that “ all property shall be taxed in proportion to its value, to be ascertained as directed by law,” assessment in the manner provided by law is a prerequisite to such taxation.</p> <p>2. Same. Assessment. Delinquency.</p> <p>Except in cases of local assessments as ordinarily understood, there can never be any taxes due the state, counties or municipalities, unless based on a valid assessment of persons or property. Therefore, one whose property has escaped assessment, although by his own failure to return it for assessment, cannot be said to owe the state as a delinquent tax-payer the taxes which ought to have been assessed.</p> <p>3. Revenue Agent. Authority under act of 1890. Suit for taxes. Assessment.</p> <p>The act of 1890 (Laws, p. 25), creating the office of state revenue agent and defining his powers, only authorized him to collect taxes already assessed and delinquent It confers no authority on him to assess property, or to do anything by which a delinquency can be created where none already exists.</p> <p>4. Retailing. Privilege tax. Failure to pay license. Action therefor.</p> <p>Neither the provisions of chapter 39, code 1880, in relation to the sale of liquors, nor any other code provision, nor any subsequent statute prior to that of February 22, 1890, makes one who has unlawfully carried on the business of retailing, without paying the required privilege tax, liable to a suit in behalf of the state for the price fixed by the local authorities for license.</p> <p>5. Retailing without License. Penalty therefor. Civil suit.</p> <p>One who, prior to the said act of 1890, was engaged in retailing intoxicating liquors without obtaining license, although a violator of law and liable to punishment, did not thereby become a delinquent tax-payer, in the sense that an action could be maintained by the state revenue agent to reco