Huntley v. Bank of Winona
Mississippi Supreme Court
From tbe circuit court of Montgomery county. Hon. C. H. Campbell, Judge. By tbe act of 1886, in relation to public schools (Laws, p. 63), towns constituting separate school-districts, are required to annually levy a tax sufficient to maintain the public schools therein at least three months, besides the constitutional period of four months. By the same act each county is required to levy upon its taxable property a school-tax of three mills or more.
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From tbe circuit court of Montgomery county. Hon. C. H. Campbell, Judge. By tbe act of 1886, in relation to public schools (Laws, p. 63), towns constituting separate school-districts, are required to annually levy a tax sufficient to maintain the public schools therein at least three months, besides the constitutional period of four months. By the same act each county is required to levy upon its taxable property a school-tax of three mills or more. The revenue act of 3890 (Laws, p. 9), provides “that all real estate of any bank or banking association shall be liable to pay taxes — state,…
1Opinion of the CourtCooper, J.
The tax in controversy in this case is confessedly in excess of the limitation prescribed by the act of 1890 (Laws, p. 9). It is certainly a tax levied by the municipal authorities of the town of Winona, and, being such, it is forbidden by law, regardless of the purposes for which it was levied.
Judgment affirmed.
2Cited by5 opinions
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