Legal Opinion

Adams County v. Catholic Diocese

Mississippi Supreme Court

Decided March 15, 1916PublishedCited by 8 opinions

Appeal from the circuit court of Adams county. Hon. E. E. Jackson, Judge. Proceeding by the Catholic Diocese of Natchez, against Adams county. Prom a judgment for plaintiff, defendant appeals. The facts are fully stated in the opinion of the court.

1Opinion of the CourtHolden, J.

This is an, appeal from the judgment of the circuit court of Adams county abating and striking from the tax rolls *892certain real estate in the city of Natchez, rented and bearing revenue, assessed to the Catholic Diocese of Natchez, and declaring that the property, the legal title to which is in the diocese, is exempt from assessment and taxation. A jury was waived, and the case was heard by the judge-upon the record of appeal from the board of supervisors of Adams county and an agreed statement of facts. From a judgment adverse to the appellant, it appeals here. The-agreed statement of facts…

2Cases cited7 opinions

  1. State v. Fisk UniversityTennessee Supreme Court · 1889
  2. People Ex Rel. Municipal Gas Co. v. RiceNew York Court of Appeals · 1893
  3. City of Holly Springs v. Marshall CountyMississippi Supreme Court · 1913
  4. Eisfeld v. KenworthSupreme Court of Iowa · 1879
  5. Williams v. PoorSupreme Court of Iowa · 1884

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3Cited by8 opinions

  1. Dunn v. Mississippi State Dept. of HealthMississippi Supreme Court · 1998
  2. Upper Republican NRD v. Dundy Cty. Bd. of Equal.Nebraska Supreme Court · 2018
  3. Upper Republican Natural Res. Dist. v. Dundy Cnty. Bd. of Equal.Nebraska Supreme Court · 2018
  4. Gunter v. City of JacksonMississippi Supreme Court · 1922
  5. Young Men's Christian Ass'n Retirement Fund, Inc. v. CommissionerUnited States Board of Tax Appeals · 1929

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