Town of Tupelo v. Beard

Citations

• 56 Miss. 532

Syllabus

<p>1. Retail License. Municipal charter. School-fund.</p> <p>Where a municipal charter, approved subsequently to the Constitution of 1869, empowers the town to tax retail liquor-dealers $100 for municipal purposes, but subject to such general school-law as the State may adopt, after the passage of sect. 2455, Code 1871, which provides that no town shall have power to levy an additional tax on the license therein provided, for municipal purposes, the town could not tax the retailer or collect any thing for the license on its own account.</p> <p>2. Same. Illegal tax. Voluntary payment.</p> <p>Where one, presenting a petition to town authorities for license to retail liquors, satisfies them that he has paid the sheriff the amount due on account of the State, and asks a reduction in the amount which he is to pay the town, which is accordingly made, and the sum then fixed paid the town treasurer before the license is granted, the payment is voluntary, and, although the petitioner and the corporate authorities erroneously construed the charter powers of the town, the money cannot be recovered back.</p>