Powell v. McKee
Mississippi Supreme Court
From the chancery court of Madison county. Hon. Henry C. Conn, Chancellor. Powell, appellant, was complainant in the court below; McKee, tax collector, appellee, was defendant there.
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From the chancery court of Madison county. Hon. Henry C. Conn, Chancellor. Powell, appellant, was complainant in the court below; McKee, tax collector, appellee, was defendant there. A number of persons loaned money in Madison county, Mississippi, and, forgetting that “the best laid schemes o’ mice and men gang aft a gle,” took notes payable to “bearer,” and deeds of trust to secure same, which in no way identified the owners of the notes, naming Powell, appellant, as trustee. In 1901, the assessor of the county assessed the notes for taxes as “ unknown solvent credits to unknown owner. ” In…
1Opinion of the CourtTerral, J.
The bill in this case proceeds upon the assumption that an assessment of personal property to “unknown owner” is invalid. By § 3726, code 1892, taxes are made a charge on the land or upon the personal property taxed; and a sale of it is declared to be a proceeding against the thing sold, and to vest title in the purchaser, without regard to who may own the property when assessed or sold, or whether wrongfully assessed. By § 3747 a tax upon personal property is made a debt due by the person owning the property, when assessed, whether properly assessed or not, and this is entirely in harmony…
2Cases cited2 opinions
- State Revenue Agent v. TonellaMississippi Supreme Court · 1893
- Tunica County v. TateMississippi Supreme Court · 1900
3Cited by4 opinions
- State ex rel. Foreman v. WheatleyMississippi Supreme Court · 1917
- Nickey v. State Ex Rel. Attorney-GeneralMississippi Supreme Court · 1933
- Gully v. Lincoln CountyMississippi Supreme Court · 1939
- Nickey v. State Ex Rel. Attorney-GeneralMississippi Supreme Court · 1933