Robertson v. United States Nursery Co.
Mississippi Supreme Court
Appeal from the circuit court of Coahoma county. Hon. W. A. Alcorn, Jr., Judge. Proceeding by Stokes V. Robertson, State revenue agent, against the United States Nursery Company to bask assess defendant on its capital stock. The board of survivors disallowed the assessment, and on appeal to the circuit court, a peremptory instruction was granted the corporation and the state revenue agent appeals. The facts are fully stated in the opinion of the court.
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Appeal from the circuit court of Coahoma county. Hon. W. A. Alcorn, Jr., Judge. Proceeding by Stokes V. Robertson, State revenue agent, against the United States Nursery Company to bask assess defendant on its capital stock. The board of survivors disallowed the assessment, and on appeal to the circuit court, a peremptory instruction was granted the corporation and the state revenue agent appeals. The facts are fully stated in the opinion of the court. This court, in the case of Peoples’ Warehouse v. Yazoo City, 97 Miss. 500, laid down the rule that the market value of the capital stock, less…
1Opinion of the CourtStevens, J.
This is a proceeding by the state revenue agent to back-assess the United States Nursery Company, a corporation,- upon its capital stock for the years 1910 to 1915, inclusive. At the instance of the state revenue agent the tax collector of Coahoma county gave notice to appellee of an additional and back tax assessment on a valuation of twenty-five thousand dollars capital stock, surplus, and undivided profits for each of the years mentioned, The notice was duly served and upon objections by appellee and consideration thereof by the board of supervisors the assessment was disallowed. From the…
2Cases cited17 opinions
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Camp Phosphate Co. v. AllenSupreme Court of Florida · 1919
- Commonwealth v. Cary Improvement Co.Massachusetts Supreme Judicial Court · 1867
- Perry County v. Selma, Marion & Memphis RailroadSupreme Court of Alabama · 1880
- Peoria, Decatur & Evansville Railway Co. v. People ex rel. ScottIllinois Supreme Court · 1886
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