Bradstreet Co. v. City of Jackson
Mississippi Supreme Court
From the circuit court of, first district, Hinds county. Hon. Robert Powell, Judge. .The city of Jackson, appellee, was plaintiff, and the Bradstreet Company, appellant, was defendant in the court below. From a judgment by default against it the defendant appealed to the supreme court.
Read the full summary
From the circuit court of, first district, Hinds county. Hon. Robert Powell, Judge. .The city of Jackson, appellee, was plaintiff, and the Bradstreet Company, appellant, was defendant in the court below. From a judgment by default against it the defendant appealed to the supreme court. The action was to recover the sum of $300 alleged to be due by defendant to the city of Jackson as a privilege tax for carrying on the business of a commercial agency for the years 1892 and 1893. A summons was duly issued and served on one Jones, alleged to be the'agent of defendant corporation, which was…
1Opinion of the Court
Calhoon, J,
delivered the opinion of the court.
We do not decide whether the service of process is valid, nor whether there was power in a municipality in Hinds county to tax appellant in view of code 1892, § 3336, providing that the payment of the tax to the auditor, etc., by a commercial agency ‘£ shall exempt the company or party carrying on such business from the payment of this tax in any county. ’ ’
The only remaining question, and the question we will decide, is whether the case made can support the j udgment by default taken. The policy of taxing the privilege of carrying on commercial…
2Cases cited11 opinions
- Commissioners of Taxing Dist. of Brownsville v. LoagueSupreme Court of the United States · 1889
- Musgrove v. Vicksburg & Nashville R. R.Mississippi Supreme Court · 1874
- Anding v. LevyMississippi Supreme Court · 1879
- Gorley v. SewellIndiana Supreme Court · 1881
- Williamson v. New JerseySupreme Court of the United States · 1889
6 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Deposit Guaranty Bank & Trust Co. v. WilliamsMississippi Supreme Court · 1942
- Stone v. Independent Linen Service Co.Mississippi Supreme Court · 1951
- City of Clarksdale v. MS. POWER & LIGHTMississippi Supreme Court · 1990
- Johnson v. ReevesMississippi Supreme Court · 1916
- Crow v. CartledgeMississippi Supreme Court · 1911
13 more not listed; retrieve them via the Exa API.