80 Miss. 177 | Miss. | 1902
delivered the opinion of the court.
We do not decide whether sec. 8, ch. 43, p. 44, laws 1900, is violative of the constitution of the United States, as is so ably argued by counsel. It is not necessary that we should decide this question, and courts do not deliver opinions on the constitutionality of statutes unless it be essential to the determination of the case in hand. Section 8, referred to, is in a statute creating privilege taxes, and is this: “On each land timber mill company, or corporation, or individual in each county, who buys timber without buying the land, for 500 acres, or less, $25. Same: For 1,000 acres, or more than 500 acres, $50, and so on at the rate of $25 on each 500 acres in each county so purchased ; provided, that this does not apply to saw-mill operators who do not ship timber or lumber out of this state.” This statute is penal, and must have strict construction. We think a proper interpretation confines its scope to such companies, corporations, or individuals as operate mills for transforming timber for transportation, or saw mills. Otherwise it would include
Affirmed.