Young v. State Life Insurance

Citations

• 91 Miss. 710
• 45 So. 706

Syllabus

<p>1. Privilege Taxes. Code 1906, § 3894. Contracts.</p> <p>Code 1906, § 3894, providing a penalty for carrying on a business subject to a privilege tax without paying the tax, unlike previous statutes on the subject, does not declare a contract made in the course of the business to be void, and suits may be maintained on such contracts made after the section became operative, April 21, 190,6, the carrying on of the business without paying the tax not being malum in se.</p> <p>2. Same. Revenue laws. Penalty.</p> <p>A contract arising from a transaction which is malum in se is void; but one made in disregard of the revenue laws is not invalid because a penalty is prescribed in aid of tax collections.</p>