Robertson v. Southern Paper Co.
Mississippi Supreme Court
Appeal from the circuit court of Jackson county. HoN. J. H. Neville, Judge. Suit by Stokes Y. Robertson, State Revenue Agent, against the Southern Paper Company. Prom a judgment for defendant, plaintiff appeals.
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Appeal from the circuit court of Jackson county. HoN. J. H. Neville, Judge. Suit by Stokes Y. Robertson, State Revenue Agent, against the Southern Paper Company. Prom a judgment for defendant, plaintiff appeals. The facts are fully stated in the opinion of the court. . The appellee’s plant had not been completed, it is true, at'1 the time of the passage of the exemption ordinance, but it was, as the Revenue Agent contends, ‘established” and that the municipal authorities were without power to confer exemption upon the Southern ^Paper Company. The discussion of that question depends on whether…
1Opinion of the CourtCook, P. J.
The revenue agent commenced this proceeding before the board of mayor and aldermen of the. city of Moss Point. The revenue agent gave notice to the tax collector of the municipality to assess certain property belonging to the Southern Paper Company, appellee in this appeal, which it was alleged had escaped taxation. The notice and proceedings were all in .accordance with the statute applicable to such proceedings. After notice the tax assessor returned his assessment. The revenue agent propounded certain inter-*124rogátories to 'the paper company, a nonresident corporation, which interrogatories…
2Cases cited2 opinions
- Adams State Revenue Agent v. Lamb-Fish Lbr. Co.Mississippi Supreme Court · 1912
- Adams v. Winona Cotton MillsMississippi Supreme Court · 1908
3Cited by1 opinion
- City of Jackson v. Schenley Affiliated Brands Corp.Mississippi Supreme Court · 1970