Vicksburg weekly herald. (Vicksburg, Miss.) 1868-1883, 1870-09-10
OFFICE OF EHB AuDIToR on
PUBLIC ACCOUNTS,

k
Jackson, Miss, Aug. II, 1870.
To the Sheriff and Ta1 Collector
o. County:
Sir: Herewith submit for your
guidance, the following opinion Of
the Attorney General, In regard to
the Revenue Law Of 1870:
ATTORNEY GENERALS 0ETCE,(
Jackson, MISS, Aug. l, 70. !
sR:-I have examined the qnes-
tions submitted In your letter OF the
Both ult., and respectfully answer
them all in their order.
First-State Warrants are recelv-
able for all taxes due the State am
der the present assessment.
Second-Druggists are not re-
quired, under the Revenue Act, 10
pay q retail license tax fer the sale
0 fvinous, spirituous, or malt liquors
prescribed by regular physicians
The prescription aud sale, however,
must be bona fde, and not an at
tempt 10 evade the law. The OBJ
iect and meaning Of the provisions
are not very clearly expressed By
the words used, but this construc-
ton is reconcilable with common
sense, while the opposite construc-
ton would be unreasonable.
Third.-The tax on "every Oh
fee Of Insurance Companies not
chartered by this State" aud the
tax on every Travelling Agent for
any insurance or Trust company,
must be construed as q tax upon
the companies and offices, and not
on the individuals employed as
agents /; consequently the travelling
agents and local officers must pay
the respective taxes imposed on
each, for every company they re-
specially represent. Insurance
Companies having authority from
the Auditor to transact business IN
this State, must still pay their tax
es. That authority relates only 10
the duty required by law of max
ing and exhibiting the facts relating
to their solvency, and has no con-
uection whatever with the question
Of taxes.
~Fourth.-Merchan associated
as partners, are to be taxed as Q
irm, in the same manner IS indi'
vidual merchants; but lawyers
brokers' physicians surgeons, and
dentists, though members OF firms
are each taxed separstely the full
amount Of the taxes named in the
clause referring to them.
Very respectfully,
J. 5. MORRIS,
Attorney General.
To Hos. H. MUsGRovE, Auditor
Jackson, Miss.
In connection with the foregoing
and in the absence of the Attorney
General, l would respectfully sub
nit my opinion on the following
points, about which there appear
TO be some doubt, to-wit:
lst. every me reliant, storekeep
err, or any person carrying on pub
lie business, who shall sell, or give
away vinous, spirituous, or NAL
liquors, in less quantities than ont
gallon" is nOw liable for the S2O'
tax. The fact OF his holding q Ii
cense from a city or county, doe
not exempt him from the Stat
tax, but simply saves him the trOu
BILE of renewing it until the expira
ton Of the time for which sal,
license was granted.
!. Under the latO, in addition 10 tn
!, Privilege Tax of $500, vendors q
, , vinOus spirituouS, or malt liquor
are required to hold q license fr0I
the city or county in which they d
! business (as prescribed In Revise
! Code, page 197), but for whic
license no additional tax is charged
Az the question is often asked
"Does the proviso in 4th section
Revenue Law apply to every pei
! SON carrying on public business I
! l would say that my c~onstructio
of the Attorney Generate OpiniO
u is, that It applies to Druggist
alone.
4, Let me again urge upon you II
! necessity Of an immediate collie
: ton Of the Privilege Tax. Partit
: doing business, who have not pal
! the tax, are defrauding the Stat
and In open violation Of Law,
! they are allowed by the law to col
! ~ on their business one year froI
} the date Of the Tax Collectors ri
. ceipt.
BRINGING cONvIcTs TO THE PEN
TERTIARY.
lam requested by his Excellenc,
Governor J. L. Alcorn, TO give th
following Instructions relative I
bringing convicts to the PeniteI
tiary, t0.Wit:
"Aner reaching railroad {
9 steamboat communication, you wi
/ be allowed one guard for two
four cOnvicts, two guards; one ad
dltional guard for every two col
q victs over six. No additional q
Q lowance will be made, except !
extreme cases and upon good Caus
= shown"
In all cases, c0nvicts can be 81
I cured by handouts, and fettereC
> T. o.1.an Aanvvnak nnaana