McHenry Baptist Church v. McNeal
Mississippi Supreme Court
"Feom: the chancery court of Harrison county. How. Thaddeus A. Wood, Chancellor. The McHenry Baptist Church, the appellant, was complainant, and McHeal, appellee, defendant, in the court below. From a decree in defendant’s favor, sustaining a demurrer to the bill of complaint, complainant appealed to the supreme court.
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"Feom: the chancery court of Harrison county. How. Thaddeus A. Wood, Chancellor. The McHenry Baptist Church, the appellant, was complainant, and McHeal, appellee, defendant, in the court below. From a decree in defendant’s favor, sustaining a demurrer to the bill of complaint, complainant appealed to the supreme court. The bill alleged that complainant is the owner in fee simple of the land, having purchased it in August, 1900, from one Hemp-hill: that the land was assessed for the year 1900 to unknown parties, and state and county taxes for that year were assessed against it; that on March…
1Opinion of the CourtTeuly, J.
The demurrer was properly sustained. The bill of complaint shows that appellant did not become the owner of the property in question until the 22d day of August, 1900. Under our fiscal laws, taxes for each current year attach on the 1st day of February. At this date in 1900 the land in controversy was subject to taxation under the then existing laws; the fact that it afterward became the property of an association whose property, by operation of ch. 50, p. 52, Laws 1900, was exempted from taxation subsequent to that date, did not relieve it from the liability for taxes for the current year,…
2Cited by6 opinions
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- Gray v. SteelmanMississippi Supreme Court · 1962
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