Adams v. Stonewall Cotton Mills
Mississippi Supreme Court
From the chancery court of Clarke county. Hon. James L. MoCaskill, Chancellor. Adams, state revenue agent, appellant, was complainant in the court below; Stonewall Cotton Mills, a corporation, the appellee, ivas defendant there. From a judgment in defendant’s favor, dismissing the bill, complainant appealed to the supreme court. The bill was filed originally against the Stonewall Manufacturing Company and the present appellee for the collection pf alleged delinquent taxes.
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From the chancery court of Clarke county. Hon. James L. MoCaskill, Chancellor. Adams, state revenue agent, appellant, was complainant in the court below; Stonewall Cotton Mills, a corporation, the appellee, ivas defendant there. From a judgment in defendant’s favor, dismissing the bill, complainant appealed to the supreme court. The bill was filed originally against the Stonewall Manufacturing Company and the present appellee for the collection pf alleged delinquent taxes. It charged that the Stonewall Manufacturing Company was chartered in 1870 as a corporation with power to exist for…
1Opinion of the CourtWhitfield, C. J.
This case was once before in this court, and is reported in 80 Miss., 94 (s.c., 31 South. Rep., 544). It was then here on demurrer, and the demurrer was overruled and the cause remanded for answer. We set out in the opinion, the grounds averred in the bill at that time constituting the equities of the case. We may group those grounds as follows, according to the charges of the bill: (1) That the taxes due from the Stonewall Manufacturing Company were liens charged upon the property of that corporation in the possession of the Stonewall Cotton Mills; (2) that the taxes due from the Stonewall…
2Cases cited1 opinion
- Adams v. Stonewall Manufacturing Co.Mississippi Supreme Court · 1902
3Cited by2 opinions
- Stanton v. State Tax CommissionOhio Supreme Court · 1926
- Shideler v. MartinIndiana Supreme Court · 1922