Town of Wesson v. Collins
Mississippi Supreme Court
FROM the circuit court of Copiah county. Hon. J. B. Chbisman, Judge. Appellee was elected marshal of the town of Wesson in 1891, for a period of two years. Under the charter and ordinances, he acted as marshal and street commissioner, and, in addition, assessed and collected taxes. He sued the town for five per cent, commission on certain taxes assessed by him for 1892, and three per cent, for collecting.
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FROM the circuit court of Copiah county. Hon. J. B. Chbisman, Judge. Appellee was elected marshal of the town of Wesson in 1891, for a period of two years. Under the charter and ordinances, he acted as marshal and street commissioner, and, in addition, assessed and collected taxes. He sued the town for five per cent, commission on certain taxes assessed by him for 1892, and three per cent, for collecting. Defendant pleaded the general issue, and gave notice that it would offer evidence that plaintiff qualified as marshal in December, 1891, and served with the distinct understanding that he…
1Opinion of the CourtWhitfield, J.
A careful consideration of the ordinances of June, 1883, July 7, 1885, July 5, 1887, and March 11, 1889, makes it clear that one person (the town marshal) is to perform all the duties *847of marshal proper and of tax assessor and tax collector. It is called ‘ ‘ his office. ’ ’ He is said to be, ex officio, tax assessor and tax collector. There are three kinds of duties — the duties usual with a constable or marshal, and the duty of assessing the taxes and the duty of collecting the taxes. But one person, the marshal, is to discharge all. But it seems to us to be equally clear that, throughout all…
2Cases cited6 opinions
- Boardman v. ThompsonSupreme Court of Iowa · 1868
- Howe v. StateMississippi Supreme Court · 1876
- Hobbs v. . the City of YonkersNew York Court of Appeals · 1886
- Crump v. Board of SupervisorsMississippi Supreme Court · 1876
- Hawkeye Ins. v. BrainardSupreme Court of Iowa · 1887
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3Cited by8 opinions
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- Genesis Insurance v. Wausau Insurance CompaniesCourt of Appeals for the Fifth Circuit · 2003
- United States v. STATE TAX COM'N OF STATE OF MISSISSIPPIDistrict Court, S.D. Mississippi · 1972
- Union Land & Timber Co. v. Pearl River CountyMississippi Supreme Court · 1925
3 more not listed; retrieve them via the Exa API.