Hattiesburg Grocery Co. v. Robertson
Mississippi Supreme Court
Appeal from circuit court of Forrest county. Hon. R. S. Hall, Judge. Action by Stokes V. Robertson, State Revenue Agent, against the Hattiesburg Grocery Company to recover income taxes. Judgment for’plaintiff after appeal from a justice of the peace, and defendant appeals.
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Appeal from circuit court of Forrest county. Hon. R. S. Hall, Judge. Action by Stokes V. Robertson, State Revenue Agent, against the Hattiesburg Grocery Company to recover income taxes. Judgment for’plaintiff after appeal from a justice of the peace, and defendant appeals. The briefs filed in these cases have dealt at length with the question as to whether the tax here involved is an excise tax, a property tax, an ad valorem tax, a personal tax, or a combination of one or more of these. But let us forget for the present all of these theories and look at the result worked out by the…
1Opinion of the CourtSmith, C. J.
This suit was begun by the appellee in the court of a justice of the peace to recover from the appellant, a corporation, income taxes alleged to be due by it to the state for the years 1914, 1915, 1916, 1917, 1918, 1919. The statement of the cause of action set forth that the appellant had failed to report its income to the assessor for taxation, or to pay the tax thereon, and that the amount of the tax due by it each year was sixteen dollars, ninety-one and two-thirds cents, making a total of one hundred one dollars and fifty cents. The cause was tried upon an agreement in writing that the…
2Cases cited16 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- Glasgow v. RowseSupreme Court of Missouri · 1869
11 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Diefendorf v. GalletIdaho Supreme Court · 1932
- Miles v. Department of TreasuryIndiana Supreme Court · 1935
- Featherstone v. NormanSupreme Court of Georgia · 1930
- Hale v. State Bd. of Assessment and ReviewSupreme Court of the United States · 1937
31 more not listed; retrieve them via the Exa API.