Illinois Central R. v. Middleton
Mississippi Supreme Court
Appeal from the chancery court of Hinds county. Hon. O. B. Tatlor, Judge., Suit by Illinois Central Railroad Company against E. S. Middleton,. Sheriff and Tax Collector. From a judgment dismissing the cause on demurrer, plaintiff appeals. The facts are -fully stated in the opinion of the court.
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Appeal from the chancery court of Hinds county. Hon. O. B. Tatlor, Judge., Suit by Illinois Central Railroad Company against E. S. Middleton,. Sheriff and Tax Collector. From a judgment dismissing the cause on demurrer, plaintiff appeals. The facts are -fully stated in the opinion of the court. In this case we have two contentions: First, these school districts were created after the first of February, and because of this the property included' therein was not liable for any tax for the current year, 1914; second, if we are wrong as to this, the exclusive assessor for railroad property is the…
1Opinion of the CourtSmith, C. J.
The bill alleges that, “In July, 1914, the school board of Hinds county met in pursuance of section 4512, Code of 1906, and fixed and defined the boundaries, limits, and territory of the Forest Hill Consolidated School District- in the county of Hinds; and also of the Byram Consolidated School District;” that at its September, 1914, meeting the board of supervisors of Hinds county issued bonds of these districts to the amount of one thousand and eight hundred dollars in accordance with the statute, and also levied a tax of five mills on the “assessable property” situated in the Forest Hill…
2Cases cited3 opinions
- Kennington v. HemingwayMississippi Supreme Court · 1911
- City of Gulfport v. ToddMississippi Supreme Court · 1908
- Atchison, Topeka & Santa Fe Railway Co. v. School District No. 99 of Neosho CountySupreme Court of Kansas · 1907
3Cited by4 opinions
- State Teachers' College v. MorrisMississippi Supreme Court · 1932
- Morgan v. WoodMississippi Supreme Court · 1925
- State v. WidmanMississippi Supreme Court · 1916
- Winston County ex rel. Board of Supervisors v. WoodruffMississippi Supreme Court · 1966