Legal Opinion

McDonald v. Murphree

Mississippi Supreme Court

Decided October 15, 1871PublishedCited by 10 opinions

Appeal from chaucery court of Calhoun county. Goulet, Chancellor. The tax sought to be enjoined in this case was one levied in aid of a railroad. All of the other facts, out of which arose the question decided by the court, are contained in its opinion.

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Appeal from chaucery court of Calhoun county. Goulet, Chancellor. The tax sought to be enjoined in this case was one levied in aid of a railroad. All of the other facts, out of which arose the question decided by the court, are contained in its opinion. The counsel on both sides filed elaborate briefs, arguing the other questions in the case, which were made in the court below, but, as this court decided the case solely on the questions of jurisdiction, only so much of the brief of counsel is inserted as pertains to this question. It is insisted for the first time in this court that-the…

1Opinion of the Court

Peyton, C. J. :

Archibald McDonald and Miles P. Boss filed their bill of complaint in the chancery court of Calhoun county, against C. E. Murphree, sheriff and tax collector of said county, and others, for an injunction restraining the collection of a tax, *710alleged to be illegally assessed. The bill states that the board of police of said county levied a tax of four hundred and fifty per cent on the state tax of 1869, to be collected for the year 1870, which is alleged to be illegal. The bill further charges, that the tax collector will proceed to collect the same, unless restrained therefrom…

2Cases cited2 opinions

  1. Dows v. City of ChicagoSupreme Court of the United States · 1871
  2. Coulson v. HarrisMississippi Supreme Court · 1871

3Cited by10 opinions

  1. Marx v. Truck Renting & Leasing Ass'nMississippi Supreme Court · 1987
  2. Fondren v. State Tax CommissionMississippi Supreme Court · 1977
  3. Irwin v. LewisMississippi Supreme Court · 1874
  4. City of Delphi v. BowenIndiana Supreme Court · 1877
  5. Mobile & Ohio Railroad v. MoseleyMississippi Supreme Court · 1876

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