Robertson v. Bank of Yazoo City
Mississippi Supreme Court
Appeal from circuit court of Yazoo county. Hon. W. H. Potter, Judge. Proceedings by Stokes V. Robertson, State Revenue Agent, to back-assess the Bank of Yazoo City, the Citizens’ Bank & Trust Company, and the Delta Bank & Trust Company, with protest by the banks filed with the board of supervisors.
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Appeal from circuit court of Yazoo county. Hon. W. H. Potter, Judge. Proceedings by Stokes V. Robertson, State Revenue Agent, to back-assess the Bank of Yazoo City, the Citizens’ Bank & Trust Company, and the Delta Bank & Trust Company, with protest by the banks filed with the board of supervisors. Back-assessment disapproved by the board-of supervisors and causes appealed to the circuit court, wherein demurrers to the so-called replications of the State Revenue Agent were sustained and final judgment rendered against him, and he appeals in each cause. The question presented in each of these…
1Opinion of the CourtSmith, C. J.
This is a proceeding begun by the .revenue agent to back-assess the appellee banks on the shares of their capital stock, surplus, and undivided profits for the years 191.0 to 1915', inclusive, under the provisions of .section 4740, Code of 1906 (section 7058, Hemingway’s Code). The additional assessment directed by the revenue agent to be made sets forth the number of the shares of stock of each of the banks, his (the revenue agent’s) valuation thereof, and the amounts of their surplus and undivided profits for each of the years. The appellees each filed protests with the board of supervisors…
2Cases cited5 opinions
- Adams v. LuceMississippi Supreme Court · 1905
- Adams v. ClarkeMississippi Supreme Court · 1902
- Darnell v. Johnson State Revenue AgentMississippi Supreme Court · 1915
- Adams v. Peoples' BankMississippi Supreme Court · 1914
- Jackson Electric Railway, Light & Power Co. v. AdamsMississippi Supreme Court · 1901
3Cited by8 opinions
- Florida Nat. Bank of Jacksonville v. SimpsonSupreme Court of Florida · 1952
- Long Bell Co. v. McLendonMississippi Supreme Court · 1921
- Union Land & Timber Co. v. Pearl River CountyMississippi Supreme Court · 1925
- Mammoth City v. SnowUtah Supreme Court · 1926
- Enterprise Products Co. v. Board of SupervisorsMississippi Supreme Court · 1998
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