State ex rel. District Attorney v. Simmons
Mississippi Supreme Court
From the circuit court of Copiah county. Hon. J. B. Chrisman, Judge. The law requires that when an assessor shall discover that any person or property has escaped taxation for former years, he shall assess such person or property.
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From the circuit court of Copiah county. Hon. J. B. Chrisman, Judge. The law requires that when an assessor shall discover that any person or property has escaped taxation for former years, he shall assess such person or property. Code 1880, § 486; Code 1892, § 3768. The,president or cashier of any hank or other joint-stock company liable to taxation is required, on or before the first day of June every year, to deliver to the assessor of the county a written statement of the stock paid in, and. its market value. Code 1880, § 498; Code 1892, §3758. Section 468, code 1880, which is also…
1Opinion of the CourtCooper, J.
On the sixth day of October, A.D. 1891, the state, upon the relation of its district attorney, exhibited its petition for mandamus against W. T. Matheney, who was then assessor of Copiah county, to compel him to place upon the assessment-rolls of the county for the then current year, as the property of William Oliver, deceased, forty-three shares of the capital stock of the Mississippi Mills, an incorporated company doing business in said county, and to assess to the said company 301 shares, the same being the balance of the stock in said company; and also to return said stock as the property…
2Cases cited1 opinion
- Farrington v. TennesseeSupreme Court of the United States · 1878
3Cited by16 opinions
- Wingfield v. South Carolina Tax CommissionSupreme Court of South Carolina · 1928
- Edwards Hotel & City Street Railroad v. City of JacksonMississippi Supreme Court · 1910
- Barnes, Sheriff v. JonesMississippi Supreme Court · 1925
- Adams v. ClarkeMississippi Supreme Court · 1902
- Pan-American Petroleum Corp. v. MillerMississippi Supreme Court · 1929
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