Simpson v. Goodman

Mississippi Supreme Court October 15, 1907

Simpson v. Goodman, 92 Miss. 89 (Miss. 1907)

45 So. 615

Whitfield

Opinion of the Court

Whitfield, O. J.,

delivered the opinion of the court.

The municipal license obtained from the city of Winona ran-until April 1, 1906, and the policy of insurance in this case was issued in February, 1906. It is clear, from Laws 1904, p. 69, c. 16, § 49, that it was not the purpose of the- state to collect a municipal privilege tax twice. It is evident that the court *92gave the peremptory instruction on the language of Simpson himself as to his having lived in Hattiesburg for some two years before the trial; but there is quite enough in the testimony of this unusually honest witness to have carried .the case to the jury on this point, and to have left the solution of the question whether he resided in Winona when he paid the privilege tax for the jury to solve.

Reversed and remanded.

Reference

Full Case Name: Lee Simpson v. Ralph H. Goodman
Status: Published
Syllabus: Privilege Tax. Insurance solicitor. State license. Laws 1904, eh.. 76, p. 69, § 49. Under. Uáws 1904, ch. 76, p. 69, § 49, so providing, an insurance solicitor could pay a thirty dollar state privilege tax and the municipal privilege tax collectible by the municipality of his residence and thereby be authorized to do business for one year anywhere in the state, although he changed his place of residence and business during the year; and the question as to where he resided when lie made payment is one of fact.