Legal Opinion

Robertson v. Shelton

Mississippi Supreme Court

Decided October 15, 1921No. 21943PublishedCited by 7 opinions

Appeal from chancery court of Oopiah county. Hon. Y. J. Stricker, Chancellor. Suit by Stokes V. Robertson, State Revenue Agent, against Burnell Shelton, Tax Collector. Decree for defendant, and plaintiff appeals.

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Appeal from chancery court of Oopiah county. Hon. Y. J. Stricker, Chancellor. Suit by Stokes V. Robertson, State Revenue Agent, against Burnell Shelton, Tax Collector. Decree for defendant, and plaintiff appeals. The authorities upon which the appellant relies are the following: Chapter 131, State Revenue Agent, and especially section 4738' (Bowers of State Revenue Agent) ; 4739 (Duties) ; 4744 (Power to Examine Books) ; 4748 (Compensation) ; Parties to suit by) ; 4295, assessment; 2456 (Taxes a debt recoverable by action) ; 4312 (Collection of taxes) ; 4315 (Taxes collected by distress) ;…

1Opinion of the CourtSykes, J.

The state revenue agent prosecutes an appeal to this court from a final decree of the chancery court of Copiah county denying him twenty per cent, commission which he claimed to be due him from the collection of taxes from a large number of delinquents for state and county taxes for the year 1916. It is his contention that his investigation and activities resulted in the collection of these taxes, thereby entitling him to his commission under section 4748, Code of 1906 (section 7066, Hemingway’s Code), which section reads as follows:

“Neither the state nor any county, municipality, or levee…

2Cases cited6 opinions

  1. Adams v. Bolivar CountyMississippi Supreme Court · 1897
  2. Garrett v. RobertsonMississippi Supreme Court · 1919
  3. Miller v. Delta & Pine Land Co.Mississippi Supreme Court · 1896
  4. Anderson v. HawksMississippi Supreme Court · 1893
  5. Yazoo & Mississippi Valley Railroad v. WestMississippi Supreme Court · 1901

1 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. Mississippi Ex Rel. Robertson v. MillerSupreme Court of the United States · 1928
  2. State Ex Rel. Robertson v. MillerMississippi Supreme Court · 1926
  3. Miller v. JohnsonMississippi Supreme Court · 1926
  4. Gully v. Lincoln CountyMississippi Supreme Court · 1939
  5. Gully v. Lincoln CountyMississippi Supreme Court · 1939

2 more not listed; retrieve them via the Exa API.

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