Tunica County v. Tate
Mississippi Supreme Court
From the circuit court of Tunica county. Hon. Frank E. Larkin, Judge. Tate and another, appellees, were the plaintiffs in the court below; Tunica county was defendant there. The facts in reference to the additional. assessment involved are stated in the opinion of the court. The board of supervisors approved the assessment over the objection of appellees, who thereupon appealed to the circuit court.
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From the circuit court of Tunica county. Hon. Frank E. Larkin, Judge. Tate and another, appellees, were the plaintiffs in the court below; Tunica county was defendant there. The facts in reference to the additional. assessment involved are stated in the opinion of the court. The board of supervisors approved the assessment over the objection of appellees, who thereupon appealed to the circuit court. Upon trial in the circuit court, the action of the supervisors was reversed and vacated and judgment entered for appellees, and from that judgment the county appealed to the supreme court.…
1Opinion of the CourtCalhoon, J.
At the general land assessment in 1896 the appellees were assessed upon a piece of their land placed at a valuation of $480. In 1897 they put on it a valuable oil mill and machinery, which escaped taxation for the years 1898 and 1899. On May 5, 1900, the sheriff and tax collector reported it as an additional assessment for 1898 and 1899, as follows: “One cottonseed oil mill, of the value of $20,000, situated on south half of section 10, township 4, range 11 west,” and the board of supervisors charged the sheriff and tax collector up with the taxes on it accordingly. The Messrs. Tate appealed…
2Cases cited1 opinion
- State Revenue Agent v. TonellaMississippi Supreme Court · 1893
3Cited by6 opinions
- State ex rel. Foreman v. WheatleyMississippi Supreme Court · 1917
- Harrison Naval Stores Co. v. AdamsMississippi Supreme Court · 1913
- Hancock County v. Imperial Naval Stores Co.Mississippi Supreme Court · 1908
- Harrison County v. RobertsonMississippi Supreme Court · 1919
- Powell v. McKeeMississippi Supreme Court · 1902
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