Legal Opinion · Dissent

Nickey v. State Ex Rel. Attorney-General

Mississippi Supreme Court

Decided January 30, 1933No. 30067Published

1Dissent

I am unable to agree with the majority opinion in regard to a personal liability being created by a tax assessment, and the rights of the attorney-general, on the present record, to bring suit for the ad valorem taxes due state, county, and levee district, etc. I think the assessment was a valid charge against the property attached, and the bond to discharge such judgments as the court might render would be all right, if limited to subjecting the property seized to the tax assessed thereon, provided the attorney-general had authority to bring the suit.

The attorney-general's bill was against…

2Cases cited11 opinions

  1. Pennoyer v. NeffSupreme Court of the United States · 1878
  2. Dewey v. Des MoinesSupreme Court of the United States · 1899
  3. State Revenue Agent v. TonellaMississippi Supreme Court · 1893
  4. Delta & Pine Land Co. v. AdamsMississippi Supreme Court · 1908
  5. State v. PiazzaMississippi Supreme Court · 1889

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