State v. Benevolent & Protective Order

Citations

• 69 Miss. 895

Syllabus

<p>1. Revenue Agent. Gode 1892, chap. 126. Repeal of act of 1890. Abatement of suits.</p> <p>Chapter 126, code 1892, entitled “State Revenue Agent,” which was put into immediate effect by the act of April 2, 1892 (Laws, p. 60), repealed § 2 of the revenue act of 1890 (Laws, p. 11), under which alone actions were maintainable for the collection of privilege taxes due by retailers of intoxicating liquors; and, as said, chapter, though providing for the bringing of such actions, contains no saving clause for pending actions by the revenue agent for such privilege taxes, all such pending actions abated.</p> <p>2. Same. Gode 1892. Pending suits. Saving clause.</p> <p>This result is not obviated by the introductory chapter of the code of 1892, which contains such saving clause as to all pending actions, since that chapter does not go into effect until November 1, 1892.</p> <p>3. Construction oe Statutes. ' Repeal by implication.</p> <p>Provisions of a statute omitted from one subsequently passed on the same subject, to take its place and supersede it, will be deemed to be repealed.</p>