Thompson v. McLeod

Citations

• 112 Miss. 383
• 73 So. 193

Syllabus

<p>1. Taxation. Equality. Property tase. Constitutional provisions.</p> <p>Chapter 110, Laws 1914, entitled, “An act to levy, collect and enforce the payment of an annual privilege tax or occupation fee upon all persons, associations of persons, or business firms and corporations, pursuing the business of extracting turpentine from standing trees” and fixing the tax at one-fourth of one per cent each year for each cup or box, is a property tax and not a privilege tax, and is violative of Constitution 1890, section 112, providing that taxation shall be uniform and equal throughout the state, and that property shall be taxed in proportion to its value.</p> <p>2. Taxation. Property. Turpentine leases.</p> <p>A turpentine lease is a thing of value — “property” upon the value which the state can levy an ad valorem tax.</p>