City of Meridian v. Phillips
Mississippi Supreme Court
Appeal from the Circuit Court of Lauderdale County. Hon. S. H. Terral, Judge. In 1883 the city of Meridian purchased a tract of forty acres of land near its limits, and erected thereon a few small houses to be used as pest houses.
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Appeal from the Circuit Court of Lauderdale County. Hon. S. H. Terral, Judge. In 1883 the city of Meridian purchased a tract of forty acres of land near its limits, and erected thereon a few small houses to be used as pest houses. This land was duly assessed to said city, the assessment was approved by the board of supervisors without objection, and in March, 1886, the land was sold to the State for the unpaid taxes of 1885. In 1881 it was purchased • from the State by J. M. Phillips, who brought this action of ejectment to recover possession thereof. The city defended on the ground that thel…
1Opinion of the CourtArnold, J.
The judgment of the court below cannot be maintained. It is not disputed that the property in controversy belonged to appellant when it was attempted to be sold for taxes. Sec. 468 of the Code exempts from taxation, among other things, property belonging to the United States, or to the State, or to any county, or to any incorporated city or town in the State.
Liability of property to taxation is the basis of the power to sell it for taxes ; and when property is exempt by law from taxation, it cannot be subjected thereto by any action of the board of supervisors or the officers charged with the…
2Cases cited1 opinion
- Horne v. GreenMississippi Supreme Court · 1876
3Cited by3 opinions
- City & County of San Francisco v. McGovernCalifornia Court of Appeal · 1915
- Rankin County Board of Supervisors v. Lakeland Income Properties, LLCMississippi Supreme Court · 2018
- Davis v. City of BiloxiMississippi Supreme Court · 1938