Pan-American Petroleum Corporation v. Miller, State Tax Collector
| Decision Date | 06 May 1929 |
| Docket Number | 27667 |
| Court | Mississippi Supreme Court |
| Parties | PAN-AMERICAN PETROLEUM CORPORATION v. MILLER, STATE TAX COLLECTOR |
Suggestion of Error Overruled June 10, 1929.
(En Bane.)
1 LICENSES. Statute held not to impose privilege or sales tax on gasoline on hand when act was passed, but only on gasoline thereafter acquired (Laws 1928, chapter 198, Laws 1926, chapter 119, section 3).
Chapter 198 of the Laws of 1928, section 3 of chapter 119 of the Laws of 1926, does not impose the privilege or sales tax therein levied upon a stock of gasoline on hand at the time the act was passed, but applies only to gasoline thereafter purchased. acquired, or received.
2 STATUTES. Retroactive operation will not be given statute unless it contains plain declaration of legislative intent that it shall so operate.
It is a familiar rule of statutory construction that retroactive operation shall not be given to a statute, unless it be the manifest intention of the legislature that it should have that effect. Before a statute will be given such retroactive effect, there must be a plain declaration therein that it is so to operate.
3. LICENSES. Statutes. Tax laws are to be strictly construed in favor of taxpayer; laws imposing privilege taxes are to be construed most favorably to citizen and against sovereign.
It is also a well-recognized and fundamental rule of statutory construction that tax laws are to be construed in favor of the taxpayer, and the rule of strict construction in favor of the taxpayer prevails. Laws imposing privilege taxes are to be construed favorably to the citizen, and against the sovereign.
Suggestion of Error Overruled June 10, 1929.
APPEAL from circuit court of Hinds county, First district.
Action by W. J. Miller, state tax collector, against the Pan-American Petroleum Corporation. Judgment for plaintiff, and defendant appeals. Reversed and rendered.
Judgment reversed, and bill dismissed.
F. J. Lotterhos and George Butler, both of Jackson, and Lloyd Cobb, of New Orleans, La., for appellant.
Revenue statutes must be construed strictly against the taxing power and in favor of the taxpayer. The cases cited by appellee on the point that the court should seek the intention of the legislature in interpreting statutes do not in any wise conflict with the specific rule that revenue statutes must be construed against the state. The following cases cited by appellee were not Revenue Statutes and are not in point:
Kennington v. Hemingway, 101 Miss. 259, 57 So. 809; Maris v. Lindsey, 124 Miss. 742, 87 So. 12; Gunter v. City of Jackson, 130 Miss. 637, 94 So. 844; Roseberry v. Norsworthy, 135 Miss. 845, 100 So. 514; Canal Bank & Trust Co. v. Brewer, 147 Miss. 885, 114 So. 127; Holly Springs v. Marshall County, 104 Miss. 752; Middleton v. Lincoln County, 122 Miss. 673, 84 So. 907; Robertson v. Texas Oil Co., 141 Miss. 356, 106 So. 449; Huber v. Freret, 138 Miss. 238, 103 So. 3; Hamner v. Yazoo Delta Lumber Co., 100 Miss. 349, 56 So. 466.
In seeking the intention of the legislature the court will not go beyond the language and attempt to supply a provision for the legislature.
Yerger v. State, 91 Miss. 802, 45 So. 849.
No tax can be imposed upon the privilege of the ownership or possession of property.
Dawson v. Kentucky Distilleries & Warehouse Co., 255 U.S. 288, 65 L.Ed. 638.
Hannah & Simrall, of Hattiesburg (Amici Curiae).
Retroactive operation will not be given a statute, unless it contains plain declaration of legislative intent that it shall so operate.
Caret v. Beaumont, 24 Miss. 377; Carson v. Carson, 40 Miss. 349.
If chapter 198 of the Laws of 1928 sec. 3 of chapter 119 of the Laws of 1926, is construed to impose a privilege or sales tax therein levied upon a stock of gasoline on hand at the time the act was passed, it would violate the equality and uniformity provisions of section 112 of our Constitution.
Thompson v. Dreutzer, 112 Miss. 165, 72 So. 891.
J. H. Sumrall and H. Cassedy Holden, both of Jackson, for appellee.
The court, in construing a statute, must seek the real intention of the legislature, and then adopt such interpretation as will give effect thereto, though the interpretation may be beyond or within the mere letter of the statute.
Kennington v. Hemingway, 101 Miss. 259; Maris v. Lindsey, 124 Miss. 742; Gunter v. City of Jackson, 130 Miss. 637; Roseberry v. Norsworthy, 135 Miss. 845; Canal Bank & Trust Co. v. Brewer, 147 Miss. 885; Johnston v. Long Furniture Co., 113 Miss. 373; Robertson v. Texas Oil Co., 141 Miss. 356; Huber v. Freret, 138 Miss. 238; Hamner v. Yazoo Delta Lbr. Co., 100 Miss. 349; Holly Springs v. Marshall County, 104 Miss. 752; Middleton v. Lincoln County, 122 Miss. 673.
The application of the statute, Laws 1922, chapter 116, is wholly prospective and it has no retroactive aspect in any of its provisions.
State ex rel. Knox v. Pan Handle Oil Co., 147 Miss. 670; Baratoria Canning Co. v. State, 101 Miss. 890.
The tax imposed by said statute is a privilege tax and does not partake of the nature of a property tax, in any sense.
State ex rel. Knox v. Pan Handle Oil Co., 147 Miss. 670.
The statute in question, as construed by appellee, does not arbitrarily single out gasoline on hand, April 26, 1928, but includes in its application all gasoline offered for sale or use on the roads, after the law became effective.
It is the duty of the court to look to the legislative intent, and the spirit and purpose of the statute, and for this purpose the entire legislation on the subject should be considered.
Holly Springs v. Marshall County, 104 Miss. 752; Middleton v. Lincoln County, 122 Miss. 673; Robertson v. Texas Oil Company, 141 Miss. 356; Johnston v. Reeves & Company, 112 Miss. 227; Henderson v. Blair, 102 Miss. 640 Ascher v. Moyse, 101 Miss. 36; Barrett v. Cedar Hill Consolidated School District, 123 Miss. 370.
The statute is capable of a reasonable construction, which will render it harmonious with both the Federal and state Constitutions.
Hinds County v. Johnson, 133 Miss. 591; Robertson v. State, 143 Miss. 247; Richards v. City Lumber Co., 101 Miss. 678; University of Mississippi v. Waugh, 105 Miss. 623; State v. Jones, 64 So. 469; Darnell v. Johnston, 109 Miss. 570; State v. Wheatley, 113 Miss. 555; Postal Telegraph & Cable Co. v. Robertson, 116 Miss. 204; State v. Miller, 144 Miss. 614; Thompson v. Box, 147 Miss. 1.
Argued orally by F. J. Lotterhos, George Butler and Lloyd Cobb, for appellant, and by J. H. Sumrall, and H. Cassedy Holden, for appellee.
The state tax collector brought suit against the Pan-American Petroleum Corporation for taxes alleged to be due by the appellant on gasoline on hand on the 26th day of April, 1928, said taxes being claimed under chapter 198 of the Laws of 1928. There was a judgment in the court below for thirty-nine thousand five hundred thirty-seven dollars and five cents. If the statute taxes gasoline on hand at the time of the passage of chapter 198, then the judgment is correct; but, if the statute does not apply to gasoline on hand at the time of the passage of the act, the judgment must be reversed.
Chapter 198 amends section 3 of chapter 119 of the Laws of 1926, and is divided into sections; that is to say, section 3 as amended, is divided into ten sections. By section 3 of chapter 198 it is provided:
By section 6 of chapter 198 of the Laws of 1928 it is provided.
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