Eskridge v. McGruder
Mississippi Supreme Court
Appeal from tlie chancery court of Sunflower county. Gifford, J. The following are the errors assigned : 1. The court erred in sustaining the plea to the bill of complaint. 2. The court erred in dismissing the bill of appellant.
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Appeal from tlie chancery court of Sunflower county. Gifford, J. The following are the errors assigned : 1. The court erred in sustaining the plea to the bill of complaint. 2. The court erred in dismissing the bill of appellant. The only question involved is, did the tax collector of Tallahatchie county, on the 9th April, 1860, have power under the Act of December 2, 1858, to sell the land in question, for delinquent taxes for the year 1859. To determine this involves the proper construction of the acts of 1858 and of 1860, p. 535. It is conceded that, by the act of February 9, 1860, the land…
1Opinion of the Court
Tap,bell, J.:
By an act of the legislature approved December 2, 1858, it was enacted by section 1, “thaf there be and is hereby levied and assessed, a uniform tax of ten cents an acre per annum,” for the period of five years, oh lands described in the act, and particularly upon the lands hereinafter mentioned. This tax was made payable annually, “on or before the 1st day of April in each year, from the 1st day of April 1859, to the 1st day of April, 1863, inclusive.”
By section 2, it was made the duty of the respective “sheriffs” of the several counties named “to collect said tax” thereby…
2Cases cited8 opinions
- People ex rel. Attorney General v. Utica InsuranceNew York Supreme Court · 1818
- Ex parte BurrU.S. Circuit Court for the District of District of Columbia · 1823
- Donaldson v. Wood & WoodCourt for the Trial of Impeachments and Correction of Errors · 1839
- Jackson ex dem. Scofield v. CollinsNew York Supreme Court · 1824
- Dresser v. BrooksNew York Supreme Court · 1848
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- City of Holly Springs v. Marshall CountyMississippi Supreme Court · 1913
- Johnston State Revenue Agent v. BrownsMississippi Supreme Court · 1916
- Aetna Ins. v. RobertsonMississippi Supreme Court · 1921