PORTERA v. McLEMORE

No. 38277.

213 Miss. 659 (1952)

57 So.2d 482

PORTERA v. McLEMORE, et al.

Supreme Court of Mississippi.

March 17, 1952.


Attorney(s) appearing for the Case

B.H. Loving and Frank A. Critz, for appellant.

J.H. Sumrall, for appellees.


Hall, J.

This appeal presents the question whether a person engaged in business as defined by our Sales Tax Law, Section 10104 et seq., Code of 1942, is liable for 2% retail sales tax on illegal sales of intoxicating liquor.

Appellant is engaged in business as defined in said statute and in addition to his legal sales, for which he reported and paid the 2% tax, he is also engaged in the illegal sale...

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