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ABC FINANCE CORP. v. AUDITOR OF PUBLIC ACCOUNTS

No. 49528.

339 So.2d 555 (1976)

ABC FINANCE CORPORATION v. AUDITOR OF PUBLIC ACCOUNTS, State of Mississippi.

Supreme Court of Mississippi.

Rehearing Denied December 7, 1976.

Attorney(s) appearing for the Case

Young, Scanlon & Sessums, E. Stephen Williams, James Leon Young, Jackson, for appellant.

A.F. Summer, Atty. Gen. by Jean R. Richey, Sp. Asst. Atty. Gen., Jackson, for appellee.

Before GILLESPIE, C.J., and ROBERTSON and LEE, JJ.

ROBERTSON, Justice, for the Court:

ABC Finance Corporation filed with the Auditor of Public Accounts of Mississippi its claim for refund of an additional privilege tax assessed against it and paid under protest to the State Tax Commission. The State Auditor, on advice of the Attorney General, disapproved the claim for refund. ABC thereupon appealed to the Chancery Court of the First Judicial District of Hinds County, which court affirmed the decision of the State...

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