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AUDITOR, ETC. v. CONSUMER CREDIT PLAN

No. 52142.

388 So.2d 150 (1980)

AUDITOR OF PUBLIC ACCOUNTS, State Auditor of Mississippi, v. CONSUMER CREDIT PLAN, Consumer Discount Company d/b/a Commercial Credit Plan.

Supreme Court of Mississippi.

September 17, 1980.

Attorney(s) appearing for the Case

Bill Allain, Atty. Gen., by R. Lloyd Arnold, Sp. Asst. Atty. Gen., James H. Haddock, Jackson, for appellant.

Henderson S. Hall, Jr., Wise Carter Child & Caraway, Jackson, for appellee.

Before ROBERTSON, WALKER and BROOM, JJ.

ROBERTSON, Presiding Justice, for the Court:

The Auditor of Public Accounts of the State of Mississippi has appealed from the judgment of the Chancery Court of the First Judicial District of Hinds County ordering him, as State Auditor, to refund to Commercial Credit Plan (CCP) $66,603.48, the additional privilege tax assessed against CCP, which amount had been paid under protest to the State Tax Commission.

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