Adams v. Bank of Oxford
Mississippi Supreme Court
From the circuit court of Lafayette county. Hon. Z. M. Stephens, Judge. . Adams, state revenue agent, appellant, was the plaintiff, and the Bank of Oxford, appellee, was defendant, in the court below. The act of 1890 (p. 9) provides that cities and towns are prohibited from levying or collecting any tax on banks or solvent credits greater than seventy-five per centum of the state tax thereon.
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From the circuit court of Lafayette county. Hon. Z. M. Stephens, Judge. . Adams, state revenue agent, appellant, was the plaintiff, and the Bank of Oxford, appellee, was defendant, in the court below. The act of 1890 (p. 9) provides that cities and towns are prohibited from levying or collecting any tax on banks or solvent credits greater than seventy-five per centum of the state tax thereon. In 1890 and 1891 the property of the Bank of Oxford was assessed by the municipal authorities of the town of Oxford the same as other property in the town, and the levy of town taxes thereon was the same…
1Opinion of the Court
Ben H. Wells, Special J.,
delivered the opinion of the court.
This suit was brought by the state revenue agent in the circuit court of Lafayette county to recover certain balances of municipal taxes claimed to be due by the Bank of Oxford for the years 1890 and 1891 to the city of Oxford. The Bank of Oxford paid municipal taxes in 1890 and 1891 to an amount equal to seventy-five per centum of the state tax. It paid municipal taxes for those years in accordance with the provisions of the act of the legislature of 1890. The effort in this case is to have the act of the legislature of 1890 (pp. 8,…
2Cases cited7 opinions
- Daily v. SwopeMississippi Supreme Court · 1872
- Adams v. Mississippi State BankMississippi Supreme Court · 1898
- Mississippi Mills v. CookMississippi Supreme Court · 1878
- Vicksburg Bank v. WorrellMississippi Supreme Court · 1889
- Vasser v. GeorgeMississippi Supreme Court · 1873
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Hattiesburg Grocery Co. v. RobertsonMississippi Supreme Court · 1921
- Adams v. KuykendallMississippi Supreme Court · 1903
- Adams v. ClarkeMississippi Supreme Court · 1902
- Chicago, R. I. & P. R. v. RobertsonMississippi Supreme Court · 1920
- City of Jackson v. PittmanMississippi Supreme Court · 1986
5 more not listed; retrieve them via the Exa API.