| Miss. | Apr 15, 1892

Cooper, J.,

delivered the opinion of the court.

The tax in controversy in this case is confessedly in excess of the limitation prescribed by the act of 1890 (Laws, p. 9). It is certainly a tax levied by the municipal authorities of the town of Winona, and, being such, it is forbidden by law, regardless of the purposes for which it was levied.

Judgment affirmed.

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