Legal Opinion
City of Hattiesburg v. First Nat. Bank
District Court, S.D. Mississippi
Decided August 22, 1934No. 7761PublishedCited by 4 opinions
1Opinion of the Court
HOLMES,'District Judge.
The city of Hattiesburg, by due process of law, is proceeding to assess and collect ad valorem taxes from the First National Bank of Hattiesburg, Miss., as agent for its shareholders, upon its personal property (denominated “surplus”), valued at $250,000, for each of the years 1930; 1931, and 1932, which it claims escaped taxation for said years. The proceeding was instituted by the state tax /collector, pursuant to the authority conferred upon him by section 6991 of the Mississippi Code of 1930; and the laws amendatory thereof, who gave notice to the city tax assessor…
2Cases cited49 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- Prentis v. Atlantic Coast Line Co.Supreme Court of the United States · 1908
- Boom Co. v. PattersonSupreme Court of the United States · 1879
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
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3Cited by4 opinions
- MISSISSIPPI ST. TAX COM'N v. Mississippi-Alabama St. F.Mississippi Supreme Court · 1969
- Illinois Central Railroad v. Mississippi Public Service CommissionDistrict Court, S.D. Mississippi · 1955
- Memphis Natural Gas Co. v. GullyDistrict Court, S.D. Mississippi · 1934
- City of Hattiesburg v. First Nat. BankDistrict Court, S.D. Mississippi · 1935