Horne v. Green
Mississippi Supreme Court
Cross-abpeal from the Chancery Court of Hinds County. Hon. E. W. Cabikis, Chancellor. J. & T. Green filed their bill and obtained an injunction restraining Horne, tax collector, from selling certain real estate levied upon by Mm for taxes assessed against the complainants.
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Cross-abpeal from the Chancery Court of Hinds County. Hon. E. W. Cabikis, Chancellor. J. & T. Green filed their bill and obtained an injunction restraining Horne, tax collector, from selling certain real estate levied upon by Mm for taxes assessed against the complainants. The agreed facts are as follows: In 1872 J. & T. Green, bankers, declined to furnish an- assessment, and thereupon the assessor assessed them with the sum of $75,000, representing-in equal parts the following funds, to wit: 1st, United States bonds; 2d, depositors’ money; 3d, United States treasury notes ; 4th, national…
1Opinion of the Court · PeytoNPeytoN, C. J.
1. The United States treasury notes, issued under the acts of Congress, though intended to circulate as money, are obligations of the national government, and exempt from state taxation. Acts of February 25, 1862, July 11, 1862, March 3, 1863.
2. The national bank notes issued by the national banking associations, under authority of Congress, are also obligations of the national government, the only difference between them and the legal-tender notes being that the government is primarily liable for the latter, and secondarily liable for the former, upon the failure or default of the national…
Also in this document: Opinion of the Court · ChalMERS.
2Cases cited4 opinions
- Kilham v. WardMassachusetts Supreme Judicial Court · 1806
- Carroll v. Board of PoliceMississippi Supreme Court · 1854
- Deberry v. President of Holly SpringsMississippi Supreme Court · 1858
- Adams v. NewfaneSupreme Court of Vermont · 1836
3Cited by13 opinions
- Board of Commissioners v. JohnsonIndiana Supreme Court · 1909
- Yazoo & Mississippi Valley Railroad v. AdamsMississippi Supreme Court · 1902
- Weeks v. StateMississippi Supreme Court · 2001
- Griffin v. LongSupreme Court of Arkansas · 1910
- State Ex Rel. American Automobile Insurance v. GehnerSupreme Court of Missouri · 1928
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