Adams State Revenue Agent v. Lamb-Fish Lbr. Co.
Mississippi Supreme Court
Appeal from the chancery court of Tallahatchie county. Hon. M. E. Denton, Chancellor. Suit by Wirt Adams, State Revenue Agent, for the use of the town of Charleston against the Lamb-Fish Lumber Company. From a judgment for defendant, complainant appeals. The facts are fully stated in the opinion of the court.
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Appeal from the chancery court of Tallahatchie county. Hon. M. E. Denton, Chancellor. Suit by Wirt Adams, State Revenue Agent, for the use of the town of Charleston against the Lamb-Fish Lumber Company. From a judgment for defendant, complainant appeals. The facts are fully stated in the opinion of the court. The exemption ordinance is essentially a nullity for several reasons of substance and cannot operate to confirm the exemption claim, and even though the ordinance had been properly framed, adopted and published and applied to property within the jurisdictional limits of the municipality.…
1Opinion of the Court
Cook,'J.,
delivered the opinion of the court.
Appellee was the owner of a manufactory, already established and in operation, located outside the corporate limits of the town of Charleston. The town, by proper ordinance, extended its limits to embrace this manufacturing plant, which ordinance of forcible annexation did not meet the approval of appellee, and it made known its objections to the board of aldermen. In order to placate, the city fathers agreed to, and did, adopt an ordinance exempting the property of appellee from municipal taxation for a period of eight years.
The objections of…
2Cases cited4 opinions
- Hayward v. National BankSupreme Court of the United States · 1878
- Graham v. City of GreenvilleTexas Supreme Court · 1886
- Strosser v. City of Fort WayneIndiana Supreme Court · 1885
- Kuhn v. City of Port TownsendWashington Supreme Court · 1895
3Cited by7 opinions
- Gully v. Interstate Natural Gas Co.Court of Appeals for the Fifth Circuit · 1936
- City of Jackson v. PittmanMississippi Supreme Court · 1986
- City of Pascagoula v. KrebsMississippi Supreme Court · 1928
- Robertson v. Southern Paper Co.Mississippi Supreme Court · 1918
- Sanders v. City of StarkvilleMississippi Supreme Court · 1922
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