Legal Opinion

Mississippi Cent. R. v. City of Hattiesburg

Mississippi Supreme Court

Decided May 23, 1932No. 30052PublishedCited by 19 opinions

1Opinion of the CourtEthridge, P. J.

In the year 1922, the tax commission assessed the property of the appellant in the city of Hattiesburg at a higher valuation than the same property was assessed by the tax commission for state and county taxes. The railroad company paid the taxes for the years 1922 and 1923 at the assessed rate for the city without protest. On the same assessment roll, the N. O. & N. E. R. R. Co. was assessed in like manner at a like high rate, and paid the taxes under protest; sued for them, and was allowed to recover them in the case of Hattiesburg v. N. O. & N. E. R. R. Co., 141 Miss. 497, 106 So. 749,…

2Cases cited7 opinions

  1. Richards v. City Lumber Co.Mississippi Supreme Court · 1911
  2. Power v. Calvert Mortgage Co.Mississippi Supreme Court · 1916
  3. Pearl River County v. Lacey Lumber Co.Mississippi Supreme Court · 1920
  4. Schmittler v. Sunflower CountyMississippi Supreme Court · 1930
  5. State Ex Rel. Robertson v. MillerMississippi Supreme Court · 1926

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

3Cited by19 opinions

  1. State v. Humble Oil & Refining Co.Texas Supreme Court · 1943
  2. Mladinich v. KohnMississippi Supreme Court · 1966
  3. City of Belmont v. Miss. State Tax Comm'nMississippi Supreme Court · 2003
  4. Anderson v. Jackson Mun. Airport Auth.Mississippi Supreme Court · 1982
  5. McCullen v. State Ex Rel. AlexanderMississippi Supreme Court · 1953

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

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