Moneghan v. Cannon

Decided February 12, 1883

Mississippi Supreme Court · decided 1883-02-12

The charter of the town of Verona, a municipal corporation, conferred on the mayor and councilmen the power to “fix the license on all merchants, trades, professions, and callings in said town.” Appellant, Moneghan, obtained a license from the State to sell vinous and spirituous liquors by the pint in the town of Verona, lie paid the privilege tax fixed by law to the State, which was $100.

Reversed and remanded for new trial, · Decided 1883-02-12

¶1Opinion.

Campbell, C. J.:

¶2It is manifest that the legislative intent was to confer power on the town of Verona to tax all occupations and callings in it, and that, under this grant of power, it was the right of the town to tax the occupation of selling vinous and spirituous liquors by the pint; but the extent of the right to tax the privilege to sell liquor by the pint-was not to exceed 50 per cent of the State tax; that is, the town could not tax the vocation of selling under a State license to sell liquor by the pint more than $50, the price of the State license being $100.

¶3This instruction is contained in section 587 of the Code of 1880, and is not modified by section 1102, which applies to retailing as-regulated by the chapter of which it is a part.

¶4An attorney’s fee was improperly allowed.

¶5Judgment reversed and cause remanded for a new trial.