Adams v. Kuykendall
Mississippi Supreme Court
Feom tbe circuit court of Warren county. IioN. George ANdeesoN, Judge. Adams, state revenue agent, appellant, was tbe plaintiff, and Mrs. Kuykendall, appellee, defendant, in tbe court below. Tbe opinion of tbe majority of tbe court states tbe controlling facts of tbe case.
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Feom tbe circuit court of Warren county. IioN. George ANdeesoN, Judge. Adams, state revenue agent, appellant, was tbe plaintiff, and Mrs. Kuykendall, appellee, defendant, in tbe court below. Tbe opinion of tbe majority of tbe court states tbe controlling facts of tbe case. Tbe assessment of taxes is sought to be avoided on two grounds, first, that under tbe charter of tbe city of Vicksburg tbe notes are exempt, and second, that under its charter tbe city of Vicksburg has no power to levy back taxes. Tbe asserted exemption is unconstitutional and void for tbe reason that upon an examination of…
1Opinion of the CourtThuly, J.
The state revenue agent gave notice to the assessor of the city of Vicksburg that certain property, to wit, solvent credits to the amount of $12,000, belonging to Mrs. L. A. Kuykendall, had escaped municipal taxation for the years 1890 and 1891. The assessor placed said property on the roll, and notified Mrs. Kuykendall as required by law. Mrs. Kuykendall duly appeared before the board of mayor and aldermen and filed her petition, asking that said assessment be stricken from the roll, averring that said property was not liable to taxation for reasons set out in her petition. The petition was…
2Cases cited36 opinions
- Meriwether v. GarrettSupreme Court of the United States · 1880
- Sturges v. CarterSupreme Court of the United States · 1885
- Vicksburg, Shreveport & Pacific Railroad v. DennisSupreme Court of the United States · 1886
- Weeks v. City of MilwaukeeWisconsin Supreme Court · 1860
- Knowlton v. Board of SupervisorsWisconsin Supreme Court · 1859
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3Cited by21 opinions
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- Pascagoula School District v. TuckerMississippi Supreme Court · 2012
- Gambrill v. Gulf States Creosoting Co.Mississippi Supreme Court · 1953
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