State v. Dutton
Mississippi Supreme Court
Appeal from the circuit court of Warren county. HoN. E. L. Beien, Judge. Proceedings by the state for the assessment of the property of J. M. Dutton. From a judgment sustaining' the finding of the hoard of supervisors rejecting the assessment, the state appeals. The facts are fully stated in the opinion of the court.
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Appeal from the circuit court of Warren county. HoN. E. L. Beien, Judge. Proceedings by the state for the assessment of the property of J. M. Dutton. From a judgment sustaining' the finding of the hoard of supervisors rejecting the assessment, the state appeals. The facts are fully stated in the opinion of the court. Appellant and appellee in this case present to the court for construction and application the section 1 (w) of chapter 241 of Laws of 1912, approved February 24, 1912, in force from and after its passage, exempting from taxation money loaned at not over six per cent per annum.…
1Opinion of the CourtSykes, J.
The appellant prosecutes this appeal from a judgment of the circuit court, which judgment sustained and approved the finding of the board of supervisors of Warren county, rejecting an attempted assessment for taxation against the appellee upon the following state of facts: Appellee, on September 11, 1911, loaned to E. W. Jones six thousand one hundred dollars, for which be took Jones’ notes which bore interest at the rate of 5 per cent, per annum. On the 24th day of February, 1912, chapter 241, Laws of 1912, became effective. Among other things, this law, in brief, exempted from taxation…
2Cases cited2 opinions
- McHenry Baptist Church v. McNealMississippi Supreme Court · 1905
- Adams v. Lamb Fish Lumber Co.Mississippi Supreme Court · 1917