BACK-ACRES COUNTRY CL. v. MISS. STATE TAX COM'N

No. 45079.

216 So.2d 531 (1968)

BACK-ACRES COUNTRY CLUB, INC. v. MISSISSIPPI STATE TAX COMMISSION.

Supreme Court of Mississippi.

December 16, 1968.


Attorney(s) appearing for the Case

Roy E. Johnson, Dick R. Thomas, Senatobia, Ben Ferrell Mitchel, Cleveland, for appellant.

James E. Williams, Taylor Carlisle, Jackson, for appellee.


ROBERTSON, Justice.

The Mississippi State Tax Commission, appellee, imposed, levied, and assessed a privilege license tax under "the Emergency Amusement Revenue Act of 1934," as amended, against the Back-Acres Country Club, Inc., appellant. The Circuit Court of Tate County affirmed the order of the Commission, and the appellant prosecutes this appeal.

The appellant contends that the mere fact that it provides and maintains an 18-hole golf course and a swimming...

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