Legal Opinion

Yazoo & M. V. R. v. Grenada County

Mississippi Supreme Court

Decided March 15, 1917PublishedCited by 1 opinion

Appeal from the circuit court of Grenada county. Hon. H. H. Rodgers, Judge. Suit by the Yazoo & Mississippi Valley Railroad Company against Grenada county and others to recover laxes paid under protest. From a judgment sustaining ■a demurrer to the declaration and ordering money to be paid to the county, plaintiff appeals. The declaration in this case was filed by the appellant for the purpose of recovering certain taxes paid by it, under protest.

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Appeal from the circuit court of Grenada county. Hon. H. H. Rodgers, Judge. Suit by the Yazoo & Mississippi Valley Railroad Company against Grenada county and others to recover laxes paid under protest. From a judgment sustaining ■a demurrer to the declaration and ordering money to be paid to the county, plaintiff appeals. The declaration in this case was filed by the appellant for the purpose of recovering certain taxes paid by it, under protest. The declaration alleges that the board of ■supervisors of Grenada county levied taxes for the year 1916 upon property assessed for taxation in said…

1Opinion of the CourtSmith, C. J.

1. We are of the opinion that the limitation provided by chapter 85, Laws of 1916, on the amount of taxes that boards of supervisors may levy does not include taxes levied in order to raise revenue with which to discharge debts incurred by such boards under sections 331 and 334, Code of 1906; for it is hardly possible that by the general language there used the legislature intended to withdraw from such boards the power to provide for the payment of debts which they had lawfully incurred.

2. The two-mills road tax is valid, under section 4469 of the Code, provided the roads of Grenada county…

2Cited by1 opinion

  1. Town of Crenshaw v. JacksonMississippi Supreme Court · 1920

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