Privilege tax
Black's Law Dictionary · Henry Campbell Black, M.A. · 1910
Black's Law Dictionary
A tax on the privilege of carrying on a business for which "a license or franchise is .required.
Adams v. Co.lonial Mortgage Co., 82 Miss. 263, 34 South. 482, 100 Am. St. Rep. 633; Gulf & Ship Island R. Co. v. Hewes, 183 U, S. 66, 22 Sup. Ct. 26, 46 In Ed. 86; St. Louis v. Western Union Tel. Co., 148 V. S. 92, 13 Sun. Ct. 485, 37 L. Ed. 380,