Enochs v. State ex rel. Roberson
Mississippi Supreme Court
Appeal from chancery court of Hinds connty. Hon. Y. J. Steickeb, Chancellor. Snit by the state, on the relation of Prank Eoberson, attorney-general, against Martha 0. Enochs and other executors and heirs of I. 0. Enochs, deceased. Decree for the plaintiff, and the defendants appeal.
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Appeal from chancery court of Hinds connty. Hon. Y. J. Steickeb, Chancellor. Snit by the state, on the relation of Prank Eoberson, attorney-general, against Martha 0. Enochs and other executors and heirs of I. 0. Enochs, deceased. Decree for the plaintiff, and the defendants appeal. Is an inheritance tax a debt within the meaning of section 4256, Code of 1906, . . . prior to the determination by the state tax commission of the full and fair cash value of the net estate, on which the tax is to be computed? Whereunto, answering brief of attorney-general, we submit no. because: (A) Prior to…
1DissentEthridge, J.
I disagree with the majority that the present bill does not lie in equity. The act (chapter 109, Laws of 1918), if constitutional, imposes a personal obligation, it being in no sense a property tax, or, if it is a property tax, it is in .conflict with the Constitution Avith reference to assessment as provided in section 112 thereof. In my opinion section 4256, Code of 1906 (section 6887, Hemingway’s Code), is applicable here, and, if so, of course, suit may be maintained. ( If the tax is really imposed upon property or upon a business, undoubtedly the section is applicable. If the tax is not…
2Cases cited29 opinions
- California Reduction Co. v. Sanitary Reduction WorksSupreme Court of the United States · 1905
- United States v. ChamberlinSupreme Court of the United States · 1911
- National Safe Deposit Co. v. SteadIllinois Supreme Court · 1911
- City of Henrietta v. EustisTexas Supreme Court · 1894
- Hattiesburg Grocery Co. v. RobertsonMississippi Supreme Court · 1921
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