Vicksburg Bank v. Adams
Mississippi Supreme Court
From the circuit court of Warren county. This suit had its origin in the effort of the state revenue agent to collect from the bank taxes due to the city of Vicksburg for the years 1886, 1887, 1888, and 1889, and which he claimed the bank had wrongfully escaped.
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From the circuit court of Warren county. This suit had its origin in the effort of the state revenue agent to collect from the bank taxes due to the city of Vicksburg for the years 1886, 1887, 1888, and 1889, and which he claimed the bank had wrongfully escaped. Section 3, of chapter 34, laws of 1894, p. 29, under which the revenue agent acted, is in the following words, viz.: £ ‘After the expiration of the fiscal year in which taxes become due, -should the revenue agent discover that any person, corporation, property, business, occupation, or calling has escaped taxation by reason of not…
1Opinion of the CourtWhitfield, J.
It was not competent to show, by parol, that the $10,000 assessed to the bank on the assessment roll, as money loaned or on deposit, was capital stock, because this was a completed roll. It had passed by the conjoint action of the citizen and *194the taxpayer into a completed record. The assessor had made his demand for the additional assessment. The bank had made its return. The assessor had entered the assessment formally on the assessment roll, and the bank had allowed the time within which it could have amended the misdescription (if it were one) to go by without pursuing the method for…
2Cases cited1 opinion
- Sun Mutual Insurance v. SearlesMississippi Supreme Court · 1895
3Cited by7 opinions
- M. T. Reed Const. Co. v. MartinMississippi Supreme Court · 1952
- Koehring Company v. Hyde Construction Co.Mississippi Supreme Court · 1970
- Hawkins v. MangumMississippi Supreme Court · 1900
- McArdle's Estate v. City of JacksonMississippi Supreme Court · 1952
- Harrison County v. RobertsonMississippi Supreme Court · 1919
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