Robertson v. Mississippi Valley Co.
Mississippi Supreme Court
Appeal from the circuit court of Yalobusha county. Hon. J. L. Bates, Judge. Proceeding by States V. Robertson, -State Revenue Agent, against the Mississippi Valley Company. Prom a judgment for defendant, the revenue agent appeals. The facts are fully stated in the opinion of the court.
1Opinion of the CourtSmith, C. J.
This is a proceeding- by the state revenue agent under section 4740, Code of 1906 (section 7058, Hemingway’s Code), to back-assess and subject to taxation by the city of Water Valley the capital stock of the appellee for the years 1908 to 1913, inclusive. In due course the cause reached and was tried in the court below, and at the close of the evidence the jury was instructed peremptorily to find for the appellee, and there was a verdict and judgment accordingly, from which the revenue agent appealed to this court.
The appellee is a domestic corporation domiciled at Water Valley. A portion of…
2Cases cited11 opinions
- Durant v. Essex Co.Supreme Court of the United States · 1869
- Houston v. WilliamsCalifornia Supreme Court · 1859
- State v. RamsburgCourt of Appeals of Maryland · 1875
- State ex rel. District Attorney v. SimmonsMississippi Supreme Court · 1892
- City of Florence v. BerrySupreme Court of South Carolina · 1902
6 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Wise v. Valley BankMississippi Supreme Court · 2003
- Mississippi State Tax Commission v. BrownMississippi Supreme Court · 1940
- Montgomery Ward & Co. v. HarlandMississippi Supreme Court · 1949
- Town of Lovell v. MenhallWyoming Supreme Court · 1963
- Hughes v. GullyMississippi Supreme Court · 1934
12 more not listed; retrieve them via the Exa API.