Adams v. Yazoo & Mississippi Valley Railroad
Mississippi Supreme Court
Feom the circuit court, first district, Hinds county. Hon. Robert Powell, Judge. Wirt Adams, state revenue agent, an' officer authorized by statute in certain cases to sue for and recover unpaid taxes— state, county, levee or municipal — when taxpayers have wrongfully escaped payment of the same, brought this suit against the Yazoo & Mississippi Valley Railroad Company, to recover of it the municipal taxes which it should have paid, as plaintiff claimed, for the .years 1893,…
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Feom the circuit court, first district, Hinds county. Hon. Robert Powell, Judge. Wirt Adams, state revenue agent, an' officer authorized by statute in certain cases to sue for and recover unpaid taxes— state, county, levee or municipal — when taxpayers have wrongfully escaped payment of the same, brought this suit against the Yazoo & Mississippi Valley Railroad Company, to recover of it the municipal taxes which it should have paid, as plaintiff claimed, for the .years 1893, 1894, 1895 and 1896, to the cities, towns and villages of Jackson, Yazoo City, Greenwood, Flora, Thornton, Tchula,…
1Opinion of the CourtWhitfield, J.
It was held, in Y. & M. V. R. R. v. Thomas et al., 65 Miss., 562, affirmed 132 U. S., 174, that the exemption offered in section eight of act of February 17, 1882 (laws 1882, p. 838), was to commence from tile completion of a line of said railroad to the Mississippi river. The question there involved related to state and county taxes. The contention here relates to municipal taxes alone. The United States supreme court there declared the inflexible rule, that ‘ ‘ exemptions from taxation are regarded as in derogation of. the sovereign authority and of common right, and, therefore, not to be…
2Cases cited5 opinions
- Yazoo & Mississippi Valley Railroad v. ThomasSupreme Court of the United States · 1889
- State Board of Education v. Mobile & Ohio RailroadMississippi Supreme Court · 1894
- Virden v. BowersMississippi Supreme Court · 1877
- Clements v. AndersonMississippi Supreme Court · 1872
- Ellison v. Mobile & Ohio RailroadMississippi Supreme Court · 1858
3Cited by20 opinions
- Roseberry v. NorsworthyMississippi Supreme Court · 1924
- Huber v. FreretMississippi Supreme Court · 1925
- City of Holly Springs v. Marshall CountyMississippi Supreme Court · 1913
- Gunter v. City of JacksonMississippi Supreme Court · 1922
- Beard v. StanleyMississippi Supreme Court · 1949
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