Johnson State Revenue Agent v. Harrison Naval Stores Co.
Mississippi Supreme Court
Appeal from the circuit court of Harrison county. Hon. J. I. Ballenger, Judge. Suit between J. C. Johnson, State Revenue Agent, and the Harrison Naval Stores Company. From a judgment for defendant, plaintiff appeals. The facts are fully stated in the opinion of the court.
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Appeal from the circuit court of Harrison county. Hon. J. I. Ballenger, Judge. Suit between J. C. Johnson, State Revenue Agent, and the Harrison Naval Stores Company. From a judgment for defendant, plaintiff appeals. The facts are fully stated in the opinion of the court. On page 10 of the agreed statement of facts, upon which this case is to be determined, it sets forth that the Harrison Naval Stores Company is a nonresident corporation, organized for the purpose of manufacturing turpentine and rosin, commonly called “naval stores;” that it owns certain stills located at various places in…
1Opinion of the Court
Cook, J.,
delivered the opinion of the court.'
The only difference in this case and Harrison Naval Stores Co. v. Adams, Revenue Agent, 61 So. 417, is that this case seeks to recover municipal taxes for the city of Biloxi, while the other case sought to recover state and county taxes. The principal place of business of the corporation is the same here as there, to wit, Biloxi, Harrison county.
In Harrison Naval Stores Co. v. Adams, Rev. Agt., supra, it is held that the lease in question represented “money invested or employed in the turpentine business.” The agent conducting the business of the…
2Cases cited2 opinions
- Redmond v. Commissioners of RutherfordSupreme Court of North Carolina · 1882
- Harrison Naval Stores Co. v. AdamsMississippi Supreme Court · 1913