Opinion
No. 34976.
April 27, 1942. Suggestion of Error Overruled June 8, 1942.
APPEAL from the chancery court of Hinds county, HON. V.J. STRICKER, Chancellor.
Watkins Eager, of Jackson, for Universal Credit Company.
The Universal Credit Company, appellant, adopts the brief and argument filed by the C.I.T. Corporation, appellant in C.I.T. Corporation v. A.H. Stone, Chairman of State Tax Commission, et al., 193 Miss. 344, 7 So.2d 811, wherein the following points are presented:
The tax is not an excise tax but a property tax and, therefore, illegal for lack of uniformity.
If the act of the Mississippi Legislature shall be held to be a privilege tax, then the same is void and unenforcible, violating the Fourteenth Section of the Bill of Rights of the State of Mississippi, as well as the Fourteenth Amendment to the Constitution of the United States.
The act prohibits appellant from passing on to its customers any part of the tax.
Greek L. Rice, Attorney-General, by Geo. H. Ethridge, Assistant Attorney-General, J.H. Sumrall, of Jackson, and R.W. Heidelberg, of Hattiesburg, for A.H. Stone, Chairman State Tax Commission.
See briefs of State Tax Commission in A.H. Stone, Chairman, State Tax Commission, v. C.I.T. Corporation, 193 Miss. 344, 7 So.2d 811, and A.H. Stone, Chairman, State Tax Commission, v. Yellow Manufacturing Acceptance Corporation, 193 Miss. 338, 7 So.2d 820.
Argued orally by W.H. Watkins, for appellant, and by R.W. Heidelberg, J.H. Sumrall and Geo. H. Ethridge, for appellee.
This case is controlled by A.H. Stone, Chairman of State Tax Commission, v. General Contract Purchase Corporation, 193 Miss. 301, 7 So.2d 806, and A.H. Stone, Chairman of State Tax Commission, v. General Electric Contracts Corporation, 193 Miss. 317, 7 So.2d 811, this day decided. It follows that the Universal Credit Company is liable for the taxes on the business done through its branches located both in and out of the State of Mississippi involved in this record.
The decree in cause No. 26869 in the lower court dismissing the bill of Universal Credit Company is affirmed, and the decree in cause No. 27474 in that court awarding recovery to said company, is reversed, and the bill will be dismissed.
So ordered.
Affirmed by U.S. Supreme Court, 87 L.Ed. 23.