Roberts v. Fed. Land Bank of N.O.

The appellant, John W. Roberts, Sheriff of Hinds County, Mississippi, demanded of the Federal Land Bank of New Orleans privilege taxes upon certain motor vehicles operated in the State, which tax was imposed by Chapter 148, Laws of 1938. The Federal Land Bank paid the taxes under protest, and this suit was brought for the purpose of recovering the money so paid.

The declaration set forth that privilege taxes, includ ing accrued penalties, also license plates, were paid for ten automobiles, totaling $131.37, which amount was paid by the bank under protest. The bank owned and operated the ten…