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BRADY v. HOLCOMB ASPHALT CO., INC.

No. 49972.

354 So.2d 1106 (1978)

Charles R. BRADY, Jr., Chairman Mississippi State Tax Commission v. HOLCOMB ASPHALT COMPANY, INC.

Supreme Court of Mississippi.

February 8, 1978.

Attorney(s) appearing for the Case

William N. Lovelady, Jr., James H. Haddock, Joe D. Gallaspy, Jackson, for appellant.

White & Morse, Stanford E. Morse, Jr., Gulfport, for appellee.

Before PATTERSON, C.J., BROOM and WALKER, JJ., and BARNETT, Commissioner.

JAMES ARDEN BARNETT, Commissioner for the Court:1

By order of the Mississippi State Tax Commission, the appellee, Holcomb Asphalt Company, Inc. (Holcomb herein), was assessed taxes in the amount of $36,473.37 under the authority granted in Mississippi Code Annotated, Section 27-65-21 (1972), which levies a two and one-half percent contractor's tax on compensation received for contracting or, among other things, engaging in the activity...

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