Thibodeaux v. State

Citations

• 69 Miss. 683

Syllabus

<p>1. Taxation. Necessity for assessment. Constitutional law.</p> <p>Wherever a tax is according to value, or depends on ascertainment of person or value by some designated official, assessment in the manner prescribed by law is a prerequisite, without which there can be no valid tax.</p> <p>2. Privilege Taxes. Liquor-dealers. Code 1880, § 1109. Remedy.</p> <p>The privilege tax, which, by § 1109, code 1880, merchants and others who sell or give away vinous or spirituous liquors are required to pay, is not a debt due the state for which an action can be brought. Assessment by the sheriff and tax-collector alone can impose liability, and the tax so assessed is collectible by him only as in case of other assessed taxes.</p> <p>3. Same. Revenue agent. Action for privilege taxes. Act 1890.</p> <p>Notwithstanding the act of 1890 (Laws, p. 11) makes privilege taxes due by liquor-dealers debts for which an action will lie by the state revenue agent, he cannot sue for the privilege tax which, by the section, 1109, code 1880, one who sold liquors in 1888 and 1889 should have paid, since, under that section, assessment by the tax-collector was essential to liability,- and he alone could collect the tax. See State v. Thibodeaux, ante, 92.</p>