Fox v. Pearl River Lumber Co.
Mississippi Supreme Court
From tbe chancery court of Lawrence county. Hon. Henry 0. Conn, Chancellor. The Pearl River Lumber Company, appellee, was the complainant in the court below. Fox, Tax Collector, appellant, was defendant there. The facts are fully stated in the opinion of the court. Growing trees are subject to separate ownership from the soil on which they stand, and they are part and .parcel of the real estate.
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From tbe chancery court of Lawrence county. Hon. Henry 0. Conn, Chancellor. The Pearl River Lumber Company, appellee, was the complainant in the court below. Fox, Tax Collector, appellant, was defendant there. The facts are fully stated in the opinion of the court. Growing trees are subject to separate ownership from the soil on which they stand, and they are part and .parcel of the real estate. Harrell v. Miller, 35 Miss., 700; McKenzie v. Shows, 70 Miss., 388. The Pearl River Lumber Company is shown by the record to have been the owner of $25,000 worth of standing timber in Lawrence county…
1Opinion of the CourtTerral, J.
The appellee, the Pearl Fiver Lumber Company, a Mississippi corporation, domiciled in Lincoln county, being the owner by purchase and conveyance of sundry large quantities of timber growing upon certain lands in Lawrence county, at the proper time in A.D. 1900, rendered to the assessor of Lawrence county a list of its property in said county subject to taxation, with the valuation thereof, and among the properties so owned by it and listed to the assessor as aforesaid, was the following: The timber growing upon certain lands therein described; and the said assessment so made by said company…
2Cases cited5 opinions
- Sanderson v. City of ScrantonSupreme Court of Pennsylvania · 1884
- People, Ex Rel. Muller v. . B'd of AssessorsNew York Court of Appeals · 1883
- Harrell v. MillerMississippi Supreme Court · 1858
- McKenzie v. ShowsMississippi Supreme Court · 1892
- Flax Pond Water Co. v. City of LynnMassachusetts Supreme Judicial Court · 1888
3Cited by14 opinions
- Thornhill v. FordMississippi Supreme Court · 1952
- Butterfield Lumber Co. v. GuyMississippi Supreme Court · 1908
- R. M. Cobban Realty Co. v. DonlanMontana Supreme Court · 1915
- Stern v. ParkerMississippi Supreme Court · 1946
- Davis v. ButlerMississippi Supreme Court · 1922
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