Legal Opinion

State ex rel. Collins v. Grenada Cotton Compress Co.

Mississippi Supreme Court

Decided March 15, 1920No. 20976PublishedCited by 10 opinions

appeal from chancery court, of Madison county. hon. B. B'. Mates, Special Chancellor. Bill by the state, on relation of Boss A. Collins, Attorney General, against the Grenada Cotton Compress Company. From a decree of dismissal relator appeals. The decision of this case turns upon the interpretation and construction of section 3798, Code of 19061, section 6501, Hemingway’s Code.

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appeal from chancery court, of Madison county. hon. B. B'. Mates, Special Chancellor. Bill by the state, on relation of Boss A. Collins, Attorney General, against the Grenada Cotton Compress Company. From a decree of dismissal relator appeals. The decision of this case turns upon the interpretation and construction of section 3798, Code of 19061, section 6501, Hemingway’s Code. Appellee maintains that under this statute it is not required to pay a privilege tax on each of its nine compress plants which it owns and operates at various towns and cities, and that if it pays one privilege tax to…

1Opinion of the CourtStevens, J.

The bill'in this case filed by the state, on relation of the Attorney General, to recover from the Grenada Cotton Compress Company, a corporation chartered under the laws of this state, the sum of nine hundred dollars for the state and four hundred alid fifty dollars for the several municipalities in which the defendant has branch compress plants. The bill avers that the defendant owns and operates nine compresses, the same being located in the municipalities of Canton, Abeerdeen, Winona, Ackerman, Grenada, Holly Springs, Houston, Macon, and West Point, each one in a separate county; that the…

2Cases cited5 opinions

  1. Milwaukee County v. IsenringWisconsin Supreme Court · 1901
  2. State v. Mutual Life InsuranceIndiana Supreme Court · 1910
  3. Board of Trustees of Lawrence University v. Outagamie CountyWisconsin Supreme Court · 1912
  4. Ex parte TaylorMississippi Supreme Court · 1880
  5. Bluff City Railway Co. v. ClarkeMississippi Supreme Court · 1909

3Cited by10 opinions

  1. Texas Co. v. WheelessMississippi Supreme Court · 1939
  2. Gully v. Jackson International Co.Mississippi Supreme Court · 1933
  3. Pan-American Petroleum Corp. v. MillerMississippi Supreme Court · 1929
  4. L. H. Conard Furniture Co. v. Mississippi State Tax CommissionMississippi Supreme Court · 1931
  5. Stone v. RogersMississippi Supreme Court · 1939

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