Robertson v. Puffer Mfg. Co.
Mississippi Supreme Court
Appeal from the circuit court of Hinds county. HoN. W. PI. Potter, Judge. Suit between S. V. Robertson, State Revenue Agent, and the Puffer Manufacturing Company. Prom an adverse judgment, the revenue agent appeals'. The state revenue agent caused certain soda fountains located in Hinds county, Miss., to be assessed for back taxes for a term of years.
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Appeal from the circuit court of Hinds county. HoN. W. PI. Potter, Judge. Suit between S. V. Robertson, State Revenue Agent, and the Puffer Manufacturing Company. Prom an adverse judgment, the revenue agent appeals'. The state revenue agent caused certain soda fountains located in Hinds county, Miss., to be assessed for back taxes for a term of years. The notice given by the revenue agent to the assessor directed him to assess said property to the Puffer Manufacturing Company as the owner. The property assessed was held by the McIntyre Drug Company under a- contract hereinafter set out, and…
1Opinion of the CourtCook, P. J.
This is a suit between the revenue agent and appellee to ascertain to whom should be assessed taxes on a soda water fountain, and from a judgment for appellee, appellant appeals to this court.
The document construed in Puffer Mfg. Co. v. Dearman, 97 Miss. 622, 54 So. 310, is essentially the same as the document to be construed in the present case. There is a slight difference, but it does not affect the question involved. The Dearman Case must be overruled to affirm the judgment of the circuit court. It seems to be assumed that the Dearman Case is manifestly wrong, but the reasoning employed…
2Cases cited2 opinions
- Watson v. SawyersMississippi Supreme Court · 1876
- Puffer Manufacturing Co. v. DearmanMississippi Supreme Court · 1910
3Cited by7 opinions
- Parr-Richmond Industrial Corp. v. BoydCalifornia Supreme Court · 1954
- Singer Sewing Mach. Co. v. CooperDistrict Court, S.D. Ohio · 1920
- Wood v. MorathMississippi Supreme Court · 1921
- Warren v. SimsSupreme Court of Alabama · 1920
- Nichols v. Gaddis & McLaurin, Inc.Mississippi Supreme Court · 1954
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