Legal Opinion

City of Holly Springs v. Marshall County

Mississippi Supreme Court

Decided March 15, 1913PublishedCited by 19 opinions

Appeal from the circuit court of Marshall county. Hon. H. K. Mahon, Judge. Suit by the city of Holly Springs against Marshall county. From a judgment for defendant, plaintiff appeals. This suit was instituted for the recovery by the city from the county of one-half of the ad valorem taxes collected by the county treasurer on property within the city limits.

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Appeal from the circuit court of Marshall county. Hon. H. K. Mahon, Judge. Suit by the city of Holly Springs against Marshall county. From a judgment for defendant, plaintiff appeals. This suit was instituted for the recovery by the city from the county of one-half of the ad valorem taxes collected by the county treasurer on property within the city limits. Section 4469 of the Code of 1906 provides that: “One half of the ad valorem [road] tax collected on property within a municipality shall be paid over to the treasurer thereof, in cases where the streets are worked at the expense of the…

1Opinion of the CourtEeed, J.

The city of Holly Springs claims one-half of the amount of ad valorem taxes collected on property within the city for the year 1911 by the tax collector of Marshall county, in accordance with the provisions of section 4469 of the Code of 1906. The tax collector refused to pay the amount of taxes so claimed to the treasurer of the city, and paid the same to the treasurer of Marshall county, and the county treasurer also refused to pay over the amount- to the city. The streets of Holly Springs *758are worked under municipal authority and at the expense of the city and were so worked in 1911. The…

2Cases cited4 opinions

  1. Adams v. Yazoo & Mississippi Valley RailroadMississippi Supreme Court · 1897
  2. Weston v. Hancock CountyMississippi Supreme Court · 1910
  3. Richards v. PattersonMississippi Supreme Court · 1856
  4. Eskridge v. McGruderMississippi Supreme Court · 1871

3Cited by19 opinions

  1. Zeigler v. ZeiglerMississippi Supreme Court · 1935
  2. Alexander v. GravesMississippi Supreme Court · 1937
  3. Gambrill v. Gulf States Creosoting Co.Mississippi Supreme Court · 1953
  4. Mississippi State Highway Department v. HainesMississippi Supreme Court · 1932
  5. State Ex Rel. Weems v. United States Fidelity & Guaranty Co.Mississippi Supreme Court · 1930

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