STEVENS ENTERPRISES v. STONE, CHM., ETC.

No. 39922.

226 Miss. 806 (1956)

85 So.2d 461

STEVENS ENTERPRISES, INC., v. STONE, CHAIRMAN, STATE TAX COMMISSION, Revived as, ALEX McKEIGNEY, CHAIRMAN, STATE TAX COMMISSION

Supreme Court of Mississippi.

February 13, 1956.


Attorney(s) appearing for the Case

Wells, Thomas & Wells, Charles Clark, Jackson, for appellant and cross-appellee.

John E. Stone, Howard B. Trimble, Jackson, for appellee and cross-appellant.


GILLESPIE, J.

Stevens Enterprises, Inc., appellant, hereinafter called taxpayer, sued the Mississippi State Tax Commissioner, hereinafter called Commissioner, for a refund of sales taxes. The declaration was in four counts, each of which will be dealt with separately.

Counts one and two of the declaration were for the recovery of payments of sales taxes made for two different periods of time between January 11, 1949...

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