Mayor of Vicksburg v. Vicksburg Sanitorium
Mississippi Supreme Court
Appeal from the circuit court of Warren county. ( HoN. E. L. Briex, Judge. Petition by the Vicksburg Sanitorium to the Mayor and Aldermen of the city of Vicksburg for relief from municipal taxation. Upon denial of this petition an appeal was taken to the circuit court where judgment was rendered for the petitioner, from which the city appeals. The facts are fully stated in the opinion of the court.
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Appeal from the circuit court of Warren county. ( HoN. E. L. Briex, Judge. Petition by the Vicksburg Sanitorium to the Mayor and Aldermen of the city of Vicksburg for relief from municipal taxation. Upon denial of this petition an appeal was taken to the circuit court where judgment was rendered for the petitioner, from which the city appeals. The facts are fully stated in the opinion of the court. We admit in the outset that the letter of this paragraph seems to sustain appellee’s contention. It is found.in section 4251 of the Code which declares what property shall be exempt from taxation,…
1Opinion of the CourtSmith, C. J.
Appellee filed its petition with, appellant, praying to be relieved of municipal taxes on certain real property hereinafter described, claiming that it is exempt from taxation under subdivision (f) section 4251, Code of Mississippi (chapter 100, Laws of 1916; Hemingway’s Code, section 6878), which provides that “property appropriated to and occupied and used for hospital or charitable institution” shall he exempt from taxation. Appellant having declined to comply with the prayer' ■of this petition, an appeal was taken to the court below, wherein judgment was rendered for appellee, from which…
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