Hancock County v. Imperial Naval Stores Co.
Mississippi Supreme Court
From the circuit court of Hancock county. Hon. William E.. Hardy, Judge. The Naval Stores Company, appellee, was assessed on its lease or license, set out in the opinion of the court, to take resin from pine trees for turpentine purposes upon a large body of land as if its right therein were real estate; it protested and on the refusal of the board of supervisors to relieve it from the assessment it appealed to the circuit court.
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From the circuit court of Hancock county. Hon. William E.. Hardy, Judge. The Naval Stores Company, appellee, was assessed on its lease or license, set out in the opinion of the court, to take resin from pine trees for turpentine purposes upon a large body of land as if its right therein were real estate; it protested and on the refusal of the board of supervisors to relieve it from the assessment it appealed to the circuit court. From a decision in the court below in appellees’ favor vacating the assessment, Hancock county, appellant, appealed to the supreme court. The facts of the case are…
1Opinion of the CourtWhitfield, C. J.
This case was tried by agreement between the parties before the judge, a jury being waived, upon an agreed statement of facts. The agreed statement of facts is in substance as follows:
That the plaintiff possessed a turpentine license or right, evidenced, in the only parts necessary for our consideration, by the following instrument:
“John Smith to Imperial Naval Stores Co., State of Mississippi, Hancock County. This agreement, made and entered into on this the 23d day of May, A. D. 1902, by and between the Imperial Naval Stores Company, of Hancock county, Mississippi, and the said John Spiith…
2Cases cited14 opinions
- Sanderson v. City of ScrantonSupreme Court of Pennsylvania · 1884
- Morgan v. PeopleIllinois Supreme Court · 1891
- Kennedy Stave & Cooperage Co. v. Sloss Sheffield Steel & Iron Co.Supreme Court of Alabama · 1902
- Orrell v. Bay Manufacturing Co.Mississippi Supreme Court · 1903
- City of Fall River v. County Commissioners of BristolMassachusetts Supreme Judicial Court · 1878
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3Cited by5 opinions
- State v. Roden Coal Co.Supreme Court of Alabama · 1916
- Putnam v. McClainSupreme Court of Iowa · 1924
- Harrison Naval Stores Co. v. AdamsMississippi Supreme Court · 1913
- Jones v. AdamsMississippi Supreme Court · 1913
- Newton v. LongMississippi Supreme Court · 1914