Robertson v. Planters' Oil Works
Mississippi Supreme Court
Appeal from circuit court of Coahoma county. Hon. W. A. Alcorn, Jr., Judge. Stokes Y. Robertson, a state revenue agent, gave notice to the county tax collector to back assess taxes against the Planters’ Oil Works for certain years, on the ground that it escaped taxation on its capital stock and undivided profits.
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Appeal from circuit court of Coahoma county. Hon. W. A. Alcorn, Jr., Judge. Stokes Y. Robertson, a state revenue agent, gave notice to the county tax collector to back assess taxes against the Planters’ Oil Works for certain years, on the ground that it escaped taxation on its capital stock and undivided profits. The board of supervisors disallowed the same, and the Revenue Agent appealed to the circuit court, in which there ivas a peremptory instruction for the defendant, from which the revenue agent appeals.
1Opinion of the CourtEthridge, J.
The state revenue agent gave notice to the county tax assessor to bach assess against the Planters’ Oil Worhs, a corporation, its capital stock at seventy-five thousand dollars for the years 1910, 1911, and 1912, on the ground that it escaped taxation on its capital stock and undivided profits. The tax assessor made the assessment as requested and notified the board of supervisors that he had made said back assessment and had given notice to the parties to appear at the next regular meeting of the board, to be held ten days next after the reception of this notice by them, to then and there…
2Cases cited3 opinions
- People's Warehouse Co. v. Yazoo CityMississippi Supreme Court · 1910
- Robertson v. United States Nursery Co.Mississippi Supreme Court · 1919
- Gloster Compress & Trading Co. v. Mayor of GlosterMississippi Supreme Court · 1917
3Cited by2 opinions
- Gowan v. State Highway CommissionMississippi Supreme Court · 1942
- City of Jackson v. Mississippi Fire Ins.Mississippi Supreme Court · 1923