Anderson v. State
Mississippi Supreme Court
On appeal from the superior court of chancery; Hon. Stephen Cocke, chancellor. The facts of this case are elaborately stated in the opinion of the court. During the years 1841, 1842, 1843, 1844, 1845, 1846 and 1847, no assessment of taxes was made on the bank stock of the Commercial & Railroad Bank of Vicksburg, nor was any tax collected.
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On appeal from the superior court of chancery; Hon. Stephen Cocke, chancellor. The facts of this case are elaborately stated in the opinion of the court. During the years 1841, 1842, 1843, 1844, 1845, 1846 and 1847, no assessment of taxes was made on the bank stock of the Commercial & Railroad Bank of Vicksburg, nor was any tax collected. The sheriff of "Warren county, acting under the supposed authority of the revenue law of 1848, undertook to make an assessment against this bank for both state and county taxes for those years, (see the act, Hutch. Code, 199, 200,) and was proceeding to…
1Opinion of the CourtChief Justice Smith
This bill was filed in the superior court of chancery to restrain the tax collector for Warren county from selling certain debts and claims, held and claimed by the appellant as the assignee of the Commercial and Railroad Bank of Vicksburg.
The bill charges that on the 20th of May, 1848, the defendant Steele, the said tax collector, assessed the capital stock of the said bank for the state and county taxes, and also for' a special tax, alleged to be due by said bank for each of the years 1841 to 1847 inclusive, which said taxes had not before been assessed. That by virtue of said assessment,…
2Cases cited4 opinions
- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- United States v. FisherSupreme Court of the United States · 1805
- United States v. Hooe Et Al.Supreme Court of the United States · 1805
- Robert Y. Brent, Surviving of Robert Brent, Use of the United States v. The President and Directors of the Bank of WashingtonSupreme Court of the United States · 1836
3Cited by8 opinions
- Stewart v. FlowersMississippi Supreme Court · 1870
- Advance Thresher Co. v. BeckNorth Dakota Supreme Court · 1910
- Bridewell v. MortonSupreme Court of Arkansas · 1885
- Mississippi Live Stock Sanitary Board v. WilliamsMississippi Supreme Court · 1923
- Board of Education of Forrest County v. SiglerMississippi Supreme Court · 1968
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