Wilby v. State

Citations

• 93 Miss. 767
• 47 So. 465

Syllabus

<p>1. Privilege Taxes. Licenses, number. Code 1906, § 3854.</p> <p>Code 1906, § 3854, imposing a privilege tax on every person “doing a plumbing business,” does not apply to a plumber working by the day or taking contracts to be performed by his own labor; the tax is due only from a person, firm or corporation taking contracts to be performed by the labor of other plumbers.</p> <p>2. Same. Construction.</p> <p>Laws imposing privilege taxes should be strictly construed.</p> <p>3. Same. Words and phrases. Liberty.</p> <p>Liberty, in its broad sense, implies the right to follow any of the ordinary callings of life, without being unduly trammeled.</p>