Board of Supervisors v. Gulf & S. I. R. R.
Mississippi Supreme Court
Appeal from the circuit court of Lamar county. How. A. E. Weathersby, Judge. Suit by the Gulf & Ship Island Railroad Company against the Board of Supervisors of Lamar County. From a judgment for plaintiff, defendant appeals. The facts are fully stated in the opinion of the court. The only • question then to be determined by us is whether or not, in giving boards of supervisors the authority to levy ad valorem taxes, the legislature must put some limitation on the boards.
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Appeal from the circuit court of Lamar county. How. A. E. Weathersby, Judge. Suit by the Gulf & Ship Island Railroad Company against the Board of Supervisors of Lamar County. From a judgment for plaintiff, defendant appeals. The facts are fully stated in the opinion of the court. The only • question then to be determined by us is whether or not, in giving boards of supervisors the authority to levy ad valorem taxes, the legislature must put some limitation on the boards. In other words must the legislature fix the maximum amount that can be levied by the boards? In Ellis v. Donnell, Sheriff,…
1Opinion of the CourtSmith, C. J.
The board of supervisors of Lamar county, acting under chapter 172, Laws of 1916 (section 7155, Hemingway’s Code), levied a tax of five mills for road purposes. Appellee paid the amount demanded by the tax collector from it under this levy, but, claiming that the levy was two mills in excess of the amount which appellant was authorized to levy, instituted this suit in a court of a justice of the peace to recover 'this alleged excess. When the case reached the court below by appeal from the court of the justice of the peace, appellant filed a written demurrer to appellee’s statement of its…
2Cases cited4 opinions
- City of Holly Springs v. Marshall CountyMississippi Supreme Court · 1913
- Lang v. Board of SupervisorsMississippi Supreme Court · 1917
- Ellis v. DonnellMississippi Supreme Court · 1916
- Martin v. LittleMississippi Supreme Court · 1917
3Cited by1 opinion
- City of Bay St. Louis v. Hancock CountyMississippi Supreme Court · 1919