Illinois Central Railroad v. Adams
Mississippi Supreme Court
From the circuit court, first district, of Hinds county. Hon. Robert Powell, Judge. Adams, state revenue agent, appellee, was plaintiff and the railroad company, appellant, was defendant in the court below. From a judgment in plaintiff’s favor defendant appealed to the supreme court. The opinion states the case. The declaration admits expressly that in this state interest is not recoverable on taxes.
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From the circuit court, first district, of Hinds county. Hon. Robert Powell, Judge. Adams, state revenue agent, appellee, was plaintiff and the railroad company, appellant, was defendant in the court below. From a judgment in plaintiff’s favor defendant appealed to the supreme court. The opinion states the case. The declaration admits expressly that in this state interest is not recoverable on taxes. The appellees seek to avoid this principle by contending that while interest does not run on taxes merely because of failure to pay the same, yet, nevertheless, if the collecting officer is…
1Opinion of the Court
Hon. Newnan Cayce, Special J.,
delivered the opinion of the court.
On August 27, 1895, the Illinois Central Railroad Company applied for and obtained from the Hon. H. C. Conn, chancellor, sitting for Hinds county, Mississippi, an injunction restraining appellees and the railroad commissioners of the State of Mississippi from making any assessment for taxation .of the Louisville, New Orleans & Texas Railroad property for the years 1886 to 1891 inclusive, the said property being then owned by the Illinois Central Company, and, pursuant to the flat of the chancellor, executed bond, in the sum of…
2Cases cited4 opinions
- Grey v. Mobile Trade Co.Supreme Court of Alabama · 1876
- Lockard v. CommonwealthCourt of Appeals of Kentucky · 1888
- Solomon v. ReeseCalifornia Supreme Court · 1867
- Edmonson v. City of GalvestonTexas Supreme Court · 1880
3Cited by7 opinions
- Miller v. Henry Ins. Com'rMississippi Supreme Court · 1925
- Wade v. MurrheeSupreme Court of Florida · 1918
- Nickey v. State Ex Rel. Attorney-GeneralMississippi Supreme Court · 1933
- State v. Pacific Telephone & Telegraph Co.Washington Supreme Court · 1938
- C. B. Foster & Co. v. Fulton Bag & Cotton MillsMississippi Supreme Court · 1930
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