Adams v. Luce
Mississippi Supreme Court
From the circuit court of Greene county. IIon. William T. McDonald,-Judge. Adams, state revenue agent, the appellant, was plaintiff, and Luce, appellee, was defendant in the court below. From a judgment in defendant’s favor the plaintiff appealed to the supreme court. In the year 1900. there was a general assessment of lands, and appellee rendered a statement of his -land to the assessor, valuing the same at $3.50 per aero.
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From the circuit court of Greene county. IIon. William T. McDonald,-Judge. Adams, state revenue agent, the appellant, was plaintiff, and Luce, appellee, was defendant in the court below. From a judgment in defendant’s favor the plaintiff appealed to the supreme court. In the year 1900. there was a general assessment of lands, and appellee rendered a statement of his -land to the assessor, valuing the same at $3.50 per aero. This valuation was entered by the assessor on his roll. The assessor did not complete his assessment roll and file it with the clerk of the board 'of supervisors by the…
1Opinion of the CourtWhitfield, C. J.
We are clearly of the opinion that this case falls without the power of the revenue agent. The words “escaped taxation,” under the construction of the revenue law, should receive the meaning usually and popularly accorded to them. The evil to be remedied demonstrates this. The object of the law, in respect to the back assessment of property by the revenue agent, was to prevent property which had not been actually assessed at all from escaping its proper portion of the public burden of taxation. Property may escape taxation in varied ways, as, for example, (a) by being willfully withheld from…
2Cited by21 opinions
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- Florida Nat. Bank of Jacksonville v. SimpsonSupreme Court of Florida · 1952
- Long Bell Co. v. McLendonMississippi Supreme Court · 1921
- State ex rel. Norwood v. Kansas City & Memphis Railway & Bridge Co.Supreme Court of Arkansas · 1913
- Miller v. Copeland's EstateMississippi Supreme Court · 1925
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