Morris Ice Co. v. Adams
Mississippi Supreme Court
Feom the circuit court, first district, of Hinds comity. IIon. Robert Powell, Judge. This suit had its origin in the efforts of the state revenue agent to collect from the ice company taxes due to the city of Jackson for the years 1886, 1887, 1888, 1889 and 1890, and which he claimed said company had wrongfully escaped.
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Feom the circuit court, first district, of Hinds comity. IIon. Robert Powell, Judge. This suit had its origin in the efforts of the state revenue agent to collect from the ice company taxes due to the city of Jackson for the years 1886, 1887, 1888, 1889 and 1890, and which he claimed said company had wrongfully escaped. Acting under the statute (sec. 3, chap. 34, laws of 1894, p. 29), the revenue agent gave notice to the city tax assessor, requiring him to make proper assessment of tlie ice company’s property, by way of an additional assessment, and to notify said company and tlie municipal…
1Opinion of the CourtWoods, C. J.
The case for appellant is destitute of merit i-n its substantial aspects. There is no exemption from taxation, in terms, either shown or claimed, and the rule is universal that he -who claims exemption must show, affirmatively, an exemption expressly declared and that tlie claimant is clearly embraced within the terms of the exemption.
During the years set out in the record, and in the agreed statement of facts, taxes were levied on all property in the municipality. By reason of misapprehension of the municipal officials, the property of appellant escaped assessment, and so failed to pay those…
2Cited by19 opinions
- Sanderson v. BatemanMontana Supreme Court · 1927
- Adams v. KuykendallMississippi Supreme Court · 1903
- Barnes, Sheriff v. JonesMississippi Supreme Court · 1925
- Union Bank & Trust Co. v. PhelpsSupreme Court of Alabama · 1934
- Jones County School District v. Mississippi Department of RevenueMississippi Supreme Court · 2013
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