Mississippi Supreme Court October 15, 1908 (Wilby v. State)

Mayes, J.,

delivered the opinion of the court.

Code 1906, § 3854, in the chapter on “Privilege Taxes,” following a preceding section levying a privilege tax on occupations, callings, etc., provides that: “On each individual, firm or corporation doing a plumbing business in cities or towns o£ ten thousand or more inhabitants, where they have waterworks and sewerage, $50.