1 So. 2d 764 | Miss. | 1941
Appellee, which was plaintiff in the trial court, brought suit to recover tax in the sum of $2,111.15, paid upon demand of appellant under section 2-b of Ch. 119, Laws of 1934, Ch. 158, Laws of 1936, and Ch. 113, Laws of 1938, which provides for a privilege tax upon a manufacturer, such as appellee, of one-fourth of one per cent of the "value of the . . . commodities, manufactured . . . or prepared for sale, as shown by the gross proceeds derived from the sale thereof by the manufacturer. . . ." The tax demanded by appellant was computed upon the amount of the proceeds of sales to the United States of lumber manufactured to specifications for portable or prefabricated houses. Appellee contends that the gross proceeds of such sales should have been excepted from the amount used as the multiplicand, which is to be multiplied by the tax rate of one-quarter of one per cent. The authority for this exception is sought in section 2-h of the act, which is as follows: "In computing the amount of tax levied under this act, there shall be excepted from the gross income of the business, or gross proceeds of sales, as the case may be, so much thereof as is derived from sales to the United States government . . ."
In Jackson Fertilizer Co. v. Stone,
This case was tried upon an agreed statement of facts and the refund of the tax paid by appellee was ordered. We find this to be error. Appellee is liable for the tax.
Reversed, and judgment here for appellant.