Jones v. Adams
Mississippi Supreme Court
Appeal from the circuit court of Harrison county. Hon. Geo. S. Dodds, Special Judge. Suit by Wirt Adams, state revenue agent, against J. L. Jones. From a judgment for plaintiff, defendant appeals. The facts are fully stated in the opinion of the court. But it may be contended that the tax is levied against the money spent while the leases bought furnished the criterion of value. This will not do. The tax is either against the lease or it is not. The lease is not taxable.
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Appeal from the circuit court of Harrison county. Hon. Geo. S. Dodds, Special Judge. Suit by Wirt Adams, state revenue agent, against J. L. Jones. From a judgment for plaintiff, defendant appeals. The facts are fully stated in the opinion of the court. But it may be contended that the tax is levied against the money spent while the leases bought furnished the criterion of value. This will not do. The tax is either against the lease or it is not. The lease is not taxable. Hancock Go. v. Imperial N. 8. Co., 93 Miss. 822, 4/1 So. 177; Ashe Carson Co. v. State, 138 Ala. 108, 35 So. 38; 37 Cyc.…
1Opinion of the CourtReed, J.
In accordance with the statute (section 4740, Code of 1906), and following the notice given by the state revenue agent, the assessor of Harrison county assessed to appellant for back taxes a turpentine lease as personal property.
The agreed statement of facts shows- that appellant, J. •L. Jones, is a citizen of Harrison county, Miss., and was so on January 25,1907, when he acquired by purchase the turpentine lease described in the notice of assessment *402herein; that he was then, and has been since, engaged in the business of manufacturing rosin and turpentine in that county, having a still…
2Cases cited2 opinions
- Harrison Naval Stores Co. v. AdamsMississippi Supreme Court · 1913
- Hancock County v. Imperial Naval Stores Co.Mississippi Supreme Court · 1908
3Cited by2 opinions
- Thompson v. McLeodMississippi Supreme Court · 1916
- Newton v. LongMississippi Supreme Court · 1914