People's Warehouse Co. v. Yazoo City
Mississippi Supreme Court
Prom tke circuit court of Yazoo county. Hon. Wiley H. Potter, Judge. Proceedings by tke People’s Warekouse Company, appellant,, against Yazoo City, appellee, to review an assessment for municipal taxes. Prom a judgment affirming tke assessment, tkewarekouse company appealed to tke supreme court.
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Prom tke circuit court of Yazoo county. Hon. Wiley H. Potter, Judge. Proceedings by tke People’s Warekouse Company, appellant,, against Yazoo City, appellee, to review an assessment for municipal taxes. Prom a judgment affirming tke assessment, tkewarekouse company appealed to tke supreme court. Tke facts,, as stated by Anderson, J., are as follows: “This is an appeal to the circuit court by the People’s Warehouse Company from an order of the municipal authorities of Yazoo- City .assessing the property of the warekouse company for municipal taxes. There was a trial before the judge, a jury…
1Opinion of the Court
Anderson, J.,
after stating the facts as above, delivered the-opinion of the court.
It is insisted that section 4267 of the Code of 1906 is violative of section 181 of the Constitution, because it provides for the taxation of the property of private corporations for pecuniary gain in a different way from and to a greater extent than the property of individuals. That section and section 112 of the Constitution are to be construed together in determining the question involved. Section 181 provides that “the property of all private corporations for pecuniary gain shall be taxed in the same way and…
2Cases cited4 opinions
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Commonwealth v. Cary Improvement Co.Massachusetts Supreme Judicial Court · 1867
- State ex rel. District Attorney v. SimmonsMississippi Supreme Court · 1892
- Panola County v. Carrier & SonMississippi Supreme Court · 1906
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- Robertson v. United States Nursery Co.Mississippi Supreme Court · 1919
- Eq. Fin. Co. v. Bd. of Sup'rs of Lee Co.Mississippi Supreme Court · 1927
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