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STONE v. NELSON EXPLORATION CO.

No. 37856.

211 Miss. 199 (1951)

51 So.2d 279

STONE v. W.G. NELSON EXPLORATION CO.

Supreme Court of Mississippi, Division A.

March 19, 1951.

Attorney(s) appearing for the Case

J.H. Sumrall, for appellant.

Wm. Harold Cox, for appellee.

Gwinnup, Heidelberg & Fontaine, Amici Curiae.

McGehee, C.J.

This is a suit brought by the appellee, W.G. Nelson Exploration Company, to recover the sum of $1,185.69 paid to the appellant A.H. Stone, Chairman of the State Tax Commission, in taxes levied and collected under Section 10110, Code 1942, as a tax "Upon every person engaging or continuing in this state in the business of contracting for a fixed price, commission, fee or wage, to ... drill ... oil...

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