Brittian v. Robertson
Mississippi Supreme Court
Appeal from the chancery court of Copiah ‘ county. Hon. O. B. Taylor, Chancellor.- Suit by Brittian & Henry against Stokes Y. Robertson, State Revenue Agent and others. From a decree dismissing the hill,-complainant appeals. The facts are fully stated in the opinion of the court. “Courts will not enforce a penalty against the taxpayer where he makes a good 'defense against, its imposition, or shows a legally sufficient excuse for the delinquency charged.
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Appeal from the chancery court of Copiah ‘ county. Hon. O. B. Taylor, Chancellor.- Suit by Brittian & Henry against Stokes Y. Robertson, State Revenue Agent and others. From a decree dismissing the hill,-complainant appeals. The facts are fully stated in the opinion of the court. “Courts will not enforce a penalty against the taxpayer where he makes a good 'defense against, its imposition, or shows a legally sufficient excuse for the delinquency charged. It is held a sufficient’ ground for refusing to enforce the penalty that the officers did not give the taxpayer the notice or demand to…
1Opinion of the Court
.Smith, C. J.,
delivered the opinion of the court.
This is an appeal from decree dismissing a bill exhibited by the appellants against the appellees; the cause having been heard on bill, answer, and proof.
It appears from the record that the appellants are, and have been since 1909, engaged in the mercantile business in Hazlehurst Mississippi, which municipality was classified as a city by proclamation of the Governor *689on tlie 19th day of February, 1906. In connection with their mercantile business the appellants sell coffins and also do an undertaking business. They have paid annually the…
2Cases cited2 opinions
- Smith v. PerkinsMississippi Supreme Court · 1916
- Johnson v. Long Furniture Co.Mississippi Supreme Court · 1917
3Cited by7 opinions
- Broadhead v. MonaghanMississippi Supreme Court · 1960
- State v. Great Atlantic & Pacific Tea Co.Supreme Court of Louisiana · 1938
- DOMINION LAND & T. CORP. v. Department of RevenueSupreme Court of Florida · 1975
- McCaw Keating v. Tax Com'r FaseHawaii Supreme Court · 1953
- Texas Co. v. DyerMississippi Supreme Court · 1937
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