The Semi-weekly leader., 1920-04-28
GIVES STATE LAW
ON PRIVILEGE TAX
Attorney Generals Office Also
Takes Shot at Slot
Machines.

Jackson, Miss, April 25.-The At
torney Generals office has rendered
an opinion on contingency put by
Sheriff Williams of Kinds county
that is Of general intrest to vendors
of patent medicines as well as to 9TH
FER sheriffs. Mr.. Williams wanted to
know IL privilege tax must be paid
in each county where the privilege to
sell patent medicine by harangue is
exercised? Also May certain com
pany continue to sell patent medicine
by harangue under a license issued
in Humphreys county. Miss, and da-
ted Nov. rs, 1919, without taking out
new license to sell in Kinds coun-
lty?"
This license was paid under the
law of 1912. The legislature Of 1920
passed new privilege tax law, re-
quiring patent medicine sellers to
take out license in every county they
work, and made the privilege tax due
and payable May 3, 1920. Mr.. Will
ltams simply wanted the advice of
the attorney general as to whether
this company should be required to
take out new privilege tax the third
OF May, and in every county where
IT sells goods by harangue or other
wise.
The opinion in the case was writ
ten by H. Cassidy Holden, special as
sistant to the attorney general, after
the office force had conferred on the
inquiry, and is to the effect that the
company having paid license good
Tor one year under the law of 1912,
cannot be required to pay another
until the old license which authorizes
that company to sell patent 'medi-
cines In any county, shall. have ex-
p1red next November, and that its
present license is good until -Novem-
Der 20 In any county in the state,
This license was taken out under the
privilege tax statutes as they read
on the date Of the license, that Is.
under section 2. chapter 80, laws of
1912. and Section 1894, Hemingway
Code, and neither of thes statutes
was repealed by the laws Of 1920.
Moreover, even though considered as
repealed, such repal would not oper-
ate to abrogate the license procured
by virtue Of their provisions prior to
the passage Of the repeating statute
Those merchants and others who
are operating slot machines will be
interested in the attorney generals
opinion addressed to Mayor Davis of
Lena, Leake county, who had written
to know If the mayor had the right
to tax, or have the marshal seize, a
slot machine run by a certain drug
company. He explained that It was
one OF those machines into which one
drops a nickel and turns a crank.
II 1t stops on a certain space, the
player wins; If not, he loses, "and !"
said the, mayor. "he nearly always
loses"
Replying the attorney general
says;-
Your inquiry presents two oues-
tions: Is the slot machine of the de-
scription given gambling device {?
and In the event that this slot ma
chine is gambling device, what
steps may be taken blythe municipal
authorities to suppress the operation
of this machine1
I'm answer to the first question.
it is my opinion that the machine,
as you describe it in your letter, is
gambling device. You do not mem
tion that the player of the machine
gets a nickel's worth of goods each
time that he puts a nickel in the
slot, as Is the case with certain 9TH
er slot machines; but 1 take it from
your letter that no merchandise is
given for the nickel which goes into
the slot unless the person putting in
the nickel wins IN fha f,1rn If ba
wins nothins, then he loses the nick