Vicksburg & Meridian Railroad v. State

Citations

• 62 Miss. 105

Syllabus

<p>1. Trading Car. Privilege tax. Liability of supply car.</p> <p>The fact that a railroad company runs a car over its road containing goods suitable to the wants of its employees and which are furnished to them in payment of their wages, no sales being made to other persons and only to them in payment of their wages, does not make such car a “ trading car ” within the meaning of § 585 of the Code of 1880, which imposes a tax for the privilege of running a “trading car.”</p> <p>2. Privilege Tax. Law imposing, how construed.</p> <p>A law imposing a privilege tax must be construed favorably to the citizen, and no occupation is to be taxed unless clearly within the provision of the law.</p>