Panola County v. Carrier & Son
Mississippi Supreme Court
From the circuit court of, first district, Panola county. Iíon. James B. Bootiie, Judge. Carrier & Son, a corporation, the appellee, being dissatisfied with the judgment of the board of supervisors approving the assessment of its personal property for taxation, appealed therefrom to the circuit court, and was the plaintiff in that court; Panola county, the appellant, being defendant there. From a judgment in plaintiff’s favor the defendant appealed to the supreme court.
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From the circuit court of, first district, Panola county. Iíon. James B. Bootiie, Judge. Carrier & Son, a corporation, the appellee, being dissatisfied with the judgment of the board of supervisors approving the assessment of its personal property for taxation, appealed therefrom to the circuit court, and was the plaintiff in that court; Panola county, the appellant, being defendant there. From a judgment in plaintiff’s favor the defendant appealed to the supreme court. Appellee, incorporated under the laws of Mississippi, domiciled at Sardis, in Panola county, and capitalized at $60,000, was…
1Opinion of the CourtWhitfield, C. J.
The principles- which control this case are announced in State v. Simmons, 70 Miss., 485 (12 South. Rep., 477). Section 181 of the constitution of 1890 expressly provides that corporations of this class- shall “be taxed in the same way and to the same extent” as individuals. The exception of banks by that provision emphasizes the fact that all other corporations of this class shall be taxed in the same way and to the same ex*284tent as individuals. The assessed value of all the personal property on the roll and the assessed value of the real estate should be deducted from the market value of the…
2Cases cited1 opinion
- State ex rel. District Attorney v. SimmonsMississippi Supreme Court · 1892
3Cited by8 opinions
- Barnes, Sheriff v. JonesMississippi Supreme Court · 1925
- Robertson v. Mississippi Valley Co.Mississippi Supreme Court · 1919
- People's Warehouse Co. v. Yazoo CityMississippi Supreme Court · 1910
- Adams v. BullockMississippi Supreme Court · 1908
- Eq. Fin. Co. v. Bd. of Sup'rs of Lee Co.Mississippi Supreme Court · 1927
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