Miller v. Delta & Pine Land Co.
Mississippi Supreme Court
From the chancery court of Sunflower county. The facts are stated in the opinion of the court. We contend, in the first place, that, in case of actual and indisputable delinquency, such as is shown in this cause, the lan guage of the statute is clear and explicit; that for taxes collected by the officer he is entitled to his ten per centum commission, even though he performs no other service than the reception of the money and the receipting therefor.
Read the full summary
From the chancery court of Sunflower county. The facts are stated in the opinion of the court. We contend, in the first place, that, in case of actual and indisputable delinquency, such as is shown in this cause, the lan guage of the statute is clear and explicit; that for taxes collected by the officer he is entitled to his ten per centum commission, even though he performs no other service than the reception of the money and the receipting therefor. And we contend, in the second place, that if the court shall not adopt this view, then whenever the tax collector, in the discharge of the duty…
1Opinion of the CourtCooper, C. J.
In Anderson v. Hawks, 70 Miss., 639, we held that the ten per centum on taxes collected by the tax collector after December 15, allowed by § 2021 of the code, was not in the nature of a penalty, but was allowed as compensation for additional services to be performed by the collector, and that when no action had been taken by the collector to coerce payment of the taxes, he was not entitled to recover the per centum, although the taxes were not tendered by the taxpayer until after December 15, the day named in the statute. The present appeal rests upon different facts. The appellee remitted to…
2Cases cited1 opinion
- Anderson v. HawksMississippi Supreme Court · 1893
3Cited by8 opinions
- Garrett v. RobertsonMississippi Supreme Court · 1919
- Robertson v. SheltonMississippi Supreme Court · 1921
- Jefferson Davis County v. BerryMississippi Supreme Court · 1929
- Yazoo & M. V. R. v. FitzgeraldMississippi Supreme Court · 1923
- Gully v. Lincoln CountyMississippi Supreme Court · 1939
3 more not listed; retrieve them via the Exa API.