Vicksburg & Meridian Railroad v. State
Mississippi Supreme Court
Vicksburg & Meridian Railroad v. State, 62 Miss. 105 (Miss. 1884)
Cooper
Vicksburg & Meridian Railroad v. State
Opinion of the Court
delivered the opinion of the court.
The fact that the appellant ran a car over its track supplied with provisions and clothing suitable to the wants of its employees, and delivered such supplies to its laborers in payment of the wages due them, selling to no other persons, and not to the laborers except in payment of wages, did not make it a trader within the popular meaning of that word, nor its cara trading car taxable under § 585 of the Code of 1880. Laws imposing privilege taxes are to be construed in favor of the citizen, and no occupation is to be taxed unless clearly within the provision of such laws. Ex parte Taylor, 58 Miss. 478.
Judgment reversed.
Reference
- Full Case Name
- Vicksburg and Meridian Railroad Company v. State
- Cited By
- 8 cases
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- Published
- Syllabus
- 1. Trading Car. Privilege tax. Liability of supply car. 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.” 2. Privilege Tax. Law imposing, how construed. 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.