State Revenue Agent v. Hill
Mississippi Supreme Court
From the circuit court of Warren county. Hon. J. H. (Iilland, Judge. This action was instituted December 21, 1891, by Wirt Adams, state revenue agent, under the act of February 22, 1890, against Carter J. Hill, late assessor of Warren county, .and the sureties on his official bond, to recover certain taxes which, it is claimed, were lost to the state and to Warren county, by reason of his failure to assess the Vicksburg Bank and the Mississippi Home Insurance Company during…
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From the circuit court of Warren county. Hon. J. H. (Iilland, Judge. This action was instituted December 21, 1891, by Wirt Adams, state revenue agent, under the act of February 22, 1890, against Carter J. Hill, late assessor of Warren county, .and the sureties on his official bond, to recover certain taxes which, it is claimed, were lost to the state and to Warren county, by reason of his failure to assess the Vicksburg Bank and the Mississippi Home Insurance Company during the years 1888 and 1889, as required by § 498, code 1880. Section 557, code 1880, referred to in the opinion of the…
1Opinion of the CourtCampbell, C. J.
This action was brought under the act of 1890, creating the office of state revenue agent, before it was superseded and repealed by the act of April 2,1892, on the same subject. There is no question of the right of the state, or any county, to maintain an action by virtue of § 557 of the code of 1880, but the question is as to the right of the revenue agent to do it, and its solution depends on whether it is conferred by law. Undoubtedly the act of 1890 was repealed by the code chapter taking its place on April 2, 1892, and the fourth section of the code of 1892, invoked by counsel for the…
2Cases cited1 opinion
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- State Tax Commission v. Mississippi Power Co.Mississippi Supreme Court · 1935
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