Robertson, v. Southeastern Express Co.
Decision Date | 04 December 1922 |
Docket Number | 22858 |
Citation | 130 Miss. 305,94 So. 210 |
Court | Mississippi Supreme Court |
Parties | Robertson, State Revenue Agent, v. Southeastern Express Co. |
1 CARRIERS. First, second, and third class railroads, referred to instatute fixing tax on express companies, are those required to be so classified by Railroad Commission.
The first, second, and third class railroads referred to in section 21, chapter 104, Laws 1920 (Hemingway's Code Supp. 1921, section 6512), are those required by section 45, chapter 104, Laws 1920 (Hemingway's Code Supp. 1921, section 6573), to be so classified by the Railroad Commission.
2. CARRIERS. Constitutional law. Law providing classification of railroads for imposition of tax on express companies without notice held not unconstitutional as violative of due process of law clause.
Section 21, chapter 104, Laws 1920 (Hemingway's Code Supp. 1921, section 6512), by which a, privilege tax is imposed on each express company of six dollars per mile on all first class railroad tracks, and three dollars per mile on all second and third class railroad tracks over which the company operates, the classification of the railroads to be made annually by the Railroad Commission, does not violate the Fourteenth Amendment to the federal Constitution because of the omission therefrom of a provision requiring notice to be given to the companies of the time when the roads will be classified.
3. COMMERCE. Privilege tax on express company held to be on intrastate business, and not unconstitutional when licensee engaged in both interstate and interstate business.
The privilege tax imposed on an express company by section 21, chapter 104, Laws 1920 (Hemingway's Code Supp. 1921, section 6512), is on the intrastate business of the company, and the commerce clause of the federal Constitution (article 1, section 8, clause 3) is not violated when the tax is collected from an express company doing both interstate and intrastate business.
4. CONSTITUTIONAL LAW. Licenses. Law imposing license tax on express companies held not unconstitutional as violative of the due process clause.
The discrimination in section 73, chapter 104, Laws 1920 (Hemingway's Code Supp. 1921, section 6630), against persons beginning a new business by which damages are imposed on "all persons... liable for privilege taxes who shall fail to procure the license therefor before beginning the business taxed, or who shall fail to renew, during the month in which it is due, the license on a business on which he has heretofore paid a privilege tax," is not unreasonable, and therefore does not violate the Fourteenth Amendment to the federal Constitution.
Action by Stokes v. Robertson, State Revenue Agent, against the Southeastern Express Company, to recover a privilege tax. From a judgment for the amount of the tax, but not for the penalty, both parties appeal. Reversed, and judgment for plaintiff for tax and penalty.
Amis & Dunn, for appellant.
Bozeman & Cameron, for appellee. No brief for either side found in the record.
This is an action at law by the State Revenue Agent against the Southeastern Express Company to recover from the company the privilege tax provided by section 21, chapter 104, Laws 1920 (Hemingway's Code Supp. 1921, section 6512), and also damages provided by section 73, section 104, Laws 1920 (Hemingway's Code Supp. 1921, section 6630), for exercising a privilege without having first paid the tax required therefor. The cause was tried upon an agreed statement of facts from which it appears, as set forth in the brief of counsel for appellant:
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