Reed Bros. v. Board of Sup'rs
Mississippi Supreme Court
Appeal from circuit court of Lee county. Hon. C. P. Long, Judge. Proceedings to impose an assessment on the property of Reed Bros., Incorporated. The assessment was sustained by the- board of supervisors of Lee county and by the circuit court, and Reed Bros, appeal. Section 112 of the Constitution: “Taxation shall be uniform and equal throughout the state.
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Appeal from circuit court of Lee county. Hon. C. P. Long, Judge. Proceedings to impose an assessment on the property of Reed Bros., Incorporated. The assessment was sustained by the- board of supervisors of Lee county and by the circuit court, and Reed Bros, appeal. Section 112 of the Constitution: “Taxation shall be uniform and equal throughout the state. Property shall'be taxed in proportion to its value . . . Property shall be assessed for taxes under general laws, and by uniform rules, according to its true value. - Chapter 75 of the Laws of 1908, being section 6889 and 6890, Hemingway’s…
1Opinion of the Court
Ethridge/' J.,
delivered the opinion of the court.
This is an appeal from an assessment imposed on Reed Bros., Incorporated, under chapter 75, Laws of 1908 (sections 6889, 6890, Hemingway’s Code). The case is tried under the following agreed statement of facts:
“The following is agreed to as the facts in this case: Reed Bros., Incorporated, is a corporation organized under the laws of this state, and domiciled at Tupelo, Miss. The corporation was organized on the 2d day of March, 1920, and is a mercantile corporation doing business in Tupelo, Lee county, Miss. It began and commenced business on…
2Cases cited4 opinions
- Robertson v. Mississippi Valley Co.Mississippi Supreme Court · 1919
- Chicago, R. I. & P. R. v. RobertsonMississippi Supreme Court · 1920
- City of Gulfport v. ToddMississippi Supreme Court · 1908
- Horton v. KingMississippi Supreme Court · 1916
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- Ford Motor Co. v. LinnaneMontana Supreme Court · 1936
- Gulf Refining Co. v. StoneMississippi Supreme Court · 1945