Adams v. Colonial & United States Mortgage Co.
Mississippi Supreme Court
One case, from the circuit court of, second district, Coahoma county. Hon. Samuel O. Cook, Judge. The other, from the chancery court of Copiah county. Hon. Henry O. Conn, Chancellor. Adams, State Eevenue Agent, appellant in both cases, was plaintiff in the Coahoma county suit in the court below, and complainant in the Copiah county suit; the mortgage company,, appellee, was defendant in both cases. The two cases were heard in the supreme court together.
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One case, from the circuit court of, second district, Coahoma county. Hon. Samuel O. Cook, Judge. The other, from the chancery court of Copiah county. Hon. Henry O. Conn, Chancellor. Adams, State Eevenue Agent, appellant in both cases, was plaintiff in the Coahoma county suit in the court below, and complainant in the Copiah county suit; the mortgage company,, appellee, was defendant in both cases. The two cases were heard in the supreme court together. The Coahoma case is an attachment suit brought in the circuit court of that county, by appellant against appellee, to recover taxes for…
1Opinion of the CourtWhiteield, C. J.
One of these cases is here from the circuit court of Coahoma county; the other from the chancery court of Copiah county. The one from Copiah county presents the question whether the interest of a mortgagee is such an interest in the land itself, covered by the mortgage, as renders it liable to taxation. The one from Ooahoma county presents the question whether the notes and mortgages, as “solvent credits,” have a “business situs” in that county. There is a distinct line of decisions holding with our case (Jahier v. Rascoe, 62 Miss., *393699) that wberever a money lender has a local agent in…
2Cases cited20 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- New Orleans v. StempelSupreme Court of the United States · 1899
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Bristol v. Washington CountySupreme Court of the United States · 1900
- Savings & Loan Society v. Multnomah CountySupreme Court of the United States · 1898
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3Cited by10 opinions
- Armstrong v. Alliance Trust Co.Court of Appeals for the Fifth Circuit · 1937
- Baker v. Connecticut General Life Ins.Mississippi Supreme Court · 1944
- Colburn v. AddisonSupreme Court of Iowa · 1919
- In re JohnsonDistrict Court, W.D. Washington · 1915
- Board of Commissioners v. MurraySupreme Court of Colorado · 1922
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