Frantz v. Dobson
Mississippi Supreme Court
Appeal from the Chancery Court of Rankin County. Hon. T. B. Graham, Chancellor. A. J. Frantz, a practical printer, was the publisher and proprietor of a weekly newspaper, the Brandon Republican. He owned a printing-press, which he used in printing his paper. Sol.
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Appeal from the Chancery Court of Rankin County. Hon. T. B. Graham, Chancellor. A. J. Frantz, a practical printer, was the publisher and proprietor of a weekly newspaper, the Brandon Republican. He owned a printing-press, which he used in printing his paper. Sol. Dobson, sheriff of Rankin County, levied on the printing-press and was about to sell the same for the taxes due thereon, when A. J. Frantz filed the bill in this case against Dobson, praying that he be enjoined from selling the printing-press. The defendant demurred to the bill and the court sustained the demurrer. The complainant…
1Opinion of the CourtAbitold, J.
Section 468 of the code exempts from taxation “ the tools of *636any mechanic necessary for carrying on his trade.” Whether a printing-press, owned by a practical printer, editor, and publisher of a newspaper, and necessary to carry on his trade or business as printer and publisher of such paper, is embraced in this exemption, is the question to be determined in this case.
Authorities relating exclusively to homestead and other exemptions from the payment of debts are relied on by appellant to support the issue on his part. But statutes exempting property from levy and sale for the payment of…
2Cases cited3 opinions
- Buckingham v. BillingsMassachusetts Supreme Judicial Court · 1816
- Spooner v. FletcherSupreme Court of Vermont · 1830
- Whitcomb v. ReidMississippi Supreme Court · 1856
3Cited by3 opinions
- Allen v. Multnomah CountyOregon Supreme Court · 1946
- Yazoo & Mississippi Valley Railroad v. ThomasMississippi Supreme Court · 1888
- In Re AurelioUnited States Bankruptcy Court, N.D. Mississippi · 2000