Robertson v. Shelton
Mississippi Supreme Court
Appeal from chancery court of Oopiah county. Hon. Y. J. Stricker, Chancellor. Suit by Stokes V. Robertson, State Revenue Agent, against Burnell Shelton, Tax Collector. Decree for defendant, and plaintiff appeals.
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Appeal from chancery court of Oopiah county. Hon. Y. J. Stricker, Chancellor. Suit by Stokes V. Robertson, State Revenue Agent, against Burnell Shelton, Tax Collector. Decree for defendant, and plaintiff appeals. The authorities upon which the appellant relies are the following: Chapter 131, State Revenue Agent, and especially section 4738' (Bowers of State Revenue Agent) ; 4739 (Duties) ; 4744 (Power to Examine Books) ; 4748 (Compensation) ; Parties to suit by) ; 4295, assessment; 2456 (Taxes a debt recoverable by action) ; 4312 (Collection of taxes) ; 4315 (Taxes collected by distress) ;…
1DissentEtiteidge, J.
I find myself wholly unable to agree with the opinion of the majority in this case. Some further statement of the case and reference to certain statutes Avill be necessary to make my conclusions understood clearly, and, as I think, make the case properly understood by the bar.
The suit was filed in 1917 for the taxes of the year 1916. The land roll upon which the present suit is based was made up and duly approved in 1915, and the taxes for that year collected partly by the outgoing sheriff, who went out of office on January 1, 1916, and partly by the defandant, who assumed office on that date…
2Cases cited13 opinions
- State Revenue Agent v. TonellaMississippi Supreme Court · 1893
- Delta & Pine Land Co. v. AdamsMississippi Supreme Court · 1908
- Adams v. Bolivar CountyMississippi Supreme Court · 1897
- Garrett v. RobertsonMississippi Supreme Court · 1919
- Miller v. Delta & Pine Land Co.Mississippi Supreme Court · 1896
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