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TAX COM'N v. ONE 1984 BLACK MERCURY

No. 07-CA-59208.

568 So.2d 707 (1990)

MISSISSIPPI STATE TAX COMMISSION v. ONE (1) 1984 BLACK MERCURY GRAND MARQUIS, VIN: 1MEBP95F3EZ604715; Bettye N. Waggoner.

Supreme Court of Mississippi.

Rehearing Denied October 17, 1990.

Attorney(s) appearing for the Case

James S. Pounds, Corinth, Bobby R. Long and Leslie R. Brown, Jackson, for appellant.

John Arthur Eaves, Michael A. Boland, Jackson, for appellee.

Before ROY NOBLE LEE, C.J., and ROBERTSON and BLASS, JJ.

ROY NOBLE LEE, Chief Justice, for the Court:

On September 8, 1986, the Mississippi State Tax Commission (Commission) filed an action for forfeiture of a 1984 Black Mercury Marquis, the property of Bettye N. Waggoner (Waggoner), which was seized while being used for transporting intoxicating liquor in a "dry" Newton County, Mississippi. The Newton County Circuit Court, Honorable Edward A. Williamson, presiding, denied the Commission's motion for summary judgment and...

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