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MISSISSIPPI STATE TAX COM'N v. ELKS LODGE

No. 55908.

471 So.2d 1225 (1985)

MISSISSIPPI STATE TAX COMMISSION v. ELKS LODGE # 553.

Supreme Court of Mississippi.

June 5, 1985.

Attorney(s) appearing for the Case

James H. Haddock, Bobby R. Long, James S. Pounds, Jackson, for appellant.

Forrest A. Johnson, Jr., Johnson & Johnson, Natchez, R.M. Truly, Jr., Fayette, for appellee.

Before ROY NOBLE LEE, P.J., and HAWKINS and SULLIVAN, JJ.

HAWKINS, Justice, for the Court:

This is an appeal by the Mississippi State Tax Commission (Commission) from an order of the Chancery Court quashing a subpoena duces tecum directed to the Chancery Clerk of Adams County, and revoking the alcoholic beverage permit of Elks Lodge # 553 in Natchez.

We find the Chancery Court of Adams County was without authority to take original jurisdiction, and reinstate the subpoena.

In 1966 the Legislature enacted...

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