Adams v. Kuykendall
Mississippi Supreme Court
Feom tbe circuit court of Warren county. IioN. George ANdeesoN, Judge. Adams, state revenue agent, appellant, was tbe plaintiff, and Mrs. Kuykendall, appellee, defendant, in tbe court below. Tbe opinion of tbe majority of tbe court states tbe controlling facts of tbe case.
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Feom tbe circuit court of Warren county. IioN. George ANdeesoN, Judge. Adams, state revenue agent, appellant, was tbe plaintiff, and Mrs. Kuykendall, appellee, defendant, in tbe court below. Tbe opinion of tbe majority of tbe court states tbe controlling facts of tbe case. Tbe assessment of taxes is sought to be avoided on two grounds, first, that under tbe charter of tbe city of Vicksburg tbe notes are exempt, and second, that under its charter tbe city of Vicksburg has no power to levy back taxes. Tbe asserted exemption is unconstitutional and void for tbe reason that upon an examination of…
1Dissent
Calhoon, J.,
delivered tbe following dissenting opinion:
I cannot concur in tbe opinion of tbe majority of tbe court. Municipalities are powerless to levy taxes, unless expressly authorized to do so by law. Vicksburg could not levy any tax whatever if its charter did not empower it to do so. It is also perfectly clear that, until tbe municipal chapter of tbe Code 1892 (cb. 93, p. 686) was enacted, no municipality could tax property which bad escaped taxation in previous years. But Vicksburg is not under the municipal chapter of that code. It elected not to come under it, and therefore by § 3035…
2Cases cited1 opinion
- Adams v. City of GreenvilleMississippi Supreme Court · 1900