Legal Opinion

Jackson Fertilizer Co. v. Stone

Mississippi Supreme Court

Decided June 3, 1935No. 31781PublishedCited by 8 opinions

1Opinion of the CourtEthridge, P. J.

The Jackson Fertilizer Company'filed suit in the circuit court of Hinds county, where it is domiciled, for the recovery of certain taxes levied upon it by virtue of chapter 90, Laws 1932, as amended by chapter 91, Laws 1932, and by virtue of chapter 119, Laws 1934. It was alleged in the bill that a tax was levied by the tax commission upon the appellant as a manufacturer of fertilizers for sale, and that this tax was improper and unlawful because appellant was exempt from taxes by clauses (c) and (m) of said Laws 1934 (chapter 119', section'4 (c, m).

The amount sued for was one thousand…

2Cases cited6 opinions

  1. American Manufacturing Co. v. City of St. LouisSupreme Court of the United States · 1919
  2. Barnes, Sheriff v. JonesMississippi Supreme Court · 1925
  3. Morris Ice Co. v. AdamsMississippi Supreme Court · 1897
  4. Millsaps College v. City of JacksonSupreme Court of the United States · 1927
  5. Gulfport Building & Loan Ass'n v. City of GulfportMississippi Supreme Court · 1929

1 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Southern Package Corp. v. State Tax CommissionMississippi Supreme Court · 1935
  2. Clement v. StoneMississippi Supreme Court · 1943
  3. Tupelo Garment Co. v. State Tax CommissionMississippi Supreme Court · 1937
  4. Snapp v. NealMississippi Supreme Court · 1964
  5. Parker v. Mississippi State Tax CommissionMississippi Supreme Court · 1937

3 more not listed; retrieve them via the Exa API.

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