Zemurray v. Bouldin

Citations

• 87 Miss. 583
• 40 So. 15

Syllabus

<p>1. Privilege Taxes. Licenses. Payment of tax. Rights of licensee. Laws 1904, ch. 76, sec. 93, p. 79. Trading cars.</p> <p>Under Laws 1904, ch. 76, sec. 93, p. 79, imposing a license tax on trading ears and declaring that such ears traveling specified distances within the state shall be taxed designated amounts:</p> <p>(a) The tax so imposed is an occupation tax, and not a specific tax on each car operated; and</p> <p>(b) One who pays the tax for a designated number of miles acquires the right to operate his car on a single route for a distance not exceeding said number of miles for one year; and</p> <p>(e) In fixing distances, the point where the ear was first opened for business as a trading car in this state is to be taken as the starting point, and not the point where the car first entered the state.</p> <p>2. Same. Levee taxes. Latos 1902, ch. 80, p. 134. Nonpayment of taxes. Penalties. Power of levee hoard. Collection.</p> <p>Under Laws 1902, ch. 80, p. 134, authorizing the levee commissioners for the Yazoo-Mississippi Delta to levy privilege -taxes:</p> <p>(a) Where the operator of a trading ear pays- a license tax he is entitled to operate his ear within the levee district for the distance specified, counting from the point where the car was first opened for business within the district; and</p> <p>(b) The levee commissioners have no power to increase damages to be collected for nonpayment of such tax beyond ten per centum of the amount thereof; and</p> <p>(c) The penalty for nonpayment of a levee privilege tax, provided in sec. 4, applies only to one who has been guilty of a default, and can only be exacted under a judgment of a court, and not by the tax collector.</p>