Harrison Naval Stores Co. v. Adams
Mississippi Supreme Court
Appeal from the circuit court of Harrison county. Hon. Gteo. S. Dodds, Special Judge. Suit by Wirt Adams, state revenue agent, against the Harrison Naval Stores Company. From a judgment for plaintiff, defendant appeals. The facts are fully stated in the opinion of the court. Numerous objections filed to the assessments raise the various points discussed in this brief. Most of the points discussed apply to all the cases.
Read the full summary
Appeal from the circuit court of Harrison county. Hon. Gteo. S. Dodds, Special Judge. Suit by Wirt Adams, state revenue agent, against the Harrison Naval Stores Company. From a judgment for plaintiff, defendant appeals. The facts are fully stated in the opinion of the court. Numerous objections filed to the assessments raise the various points discussed in this brief. Most of the points discussed apply to all the cases. It is easier and more orderly, and preventive of repetition in argument, to discuss them all in order, the application to the separate cases being simple and easy. Case No.--,…
1Opinion of the CourtReed, J.
As authorized and directed by the statute (section 4740, Code of 1906), the state revenue agent gave notice in -writing to the assessor of Harrison county to make the proper assessment by way of additional assessment on the roll in his hands, of certain personal property of the Harrison Naval Stores Company, appellant, which had escaped taxation during certain years by reason of not being assessed.
It is made the duty of the state revenue agent, in section 4740, whenever he discovers that any person, corporation, property, business, occupation, or calling has escaped taxation, by reason of not…
2Cases cited2 opinions
- Tunica County v. TateMississippi Supreme Court · 1900
- Hancock County v. Imperial Naval Stores Co.Mississippi Supreme Court · 1908
3Cited by6 opinions
- Thompson v. McLeodMississippi Supreme Court · 1916
- State v. Pullman-Standard Car Mfg. Co.Supreme Court of Alabama · 1938
- Eq. Fin. Co. v. Bd. of Sup'rs of Lee Co.Mississippi Supreme Court · 1927
- Jones v. AdamsMississippi Supreme Court · 1913
- Johnson State Revenue Agent v. Harrison Naval Stores Co.Mississippi Supreme Court · 1914
1 more not listed; retrieve them via the Exa API.