State v. Piazza

Citations

• 66 Miss. 426

Syllabus

<p>1. Taxation. Remedy for collection.</p> <p>If the statute which creates a tax provides a special remedy for its collection, such remedy is exclusive, and an ordinary action to recover the tax will not lie, unless it is so expressly provided.</p> <p>2. Sale oit Liquors. Privilege tax, how collected. Code 1880, § 1109.</p> <p>A suit will not lie in behalf of the state to recover the amount of unpaid privilege tax imposed by $ 1109, of the code of 1880, upon retailers, who sell or give away liquors in less quantities than one pint. The summary remedy for its collection by the sheriff, and the penalty provided by said section, must be deemed sufficient to secure the payment of such tax.</p> <p>3. Statutes. Construction thereof. Courts will not supply omissions.</p> <p>It is beyond the power of courts to supply by judicial construction what is palpably omitted in a statute.</p> <p>4. Statutes. General rules of law. State bownd thereby.</p> <p>While the state is not ordinarily bound by a statute, unless expressly named therein, or included by necessary implication, yet there is no good reason for exempting it from the operation of general rules of law, or the fair interpretation of language in statutes.</p>