Adams v. Mississippi Lumber Co.
Mississippi Supreme Court
Rrom the circuit court of Clarke county. Mon. James H. Neville, Judge. Adams, state revenue agent, appellant, an officer of the state, authorized (Laws 1894, p. 29), to sue for and recover delinquent taxes of past years, was the plaintiff, and the Lumber Company, appellee, was defendant in the court below. From a judgment in defendant’s favor, the plaintiff appealed to the supreme court.
Read the full summary
Rrom the circuit court of Clarke county. Mon. James H. Neville, Judge. Adams, state revenue agent, appellant, an officer of the state, authorized (Laws 1894, p. 29), to sue for and recover delinquent taxes of past years, was the plaintiff, and the Lumber Company, appellee, was defendant in the court below. From a judgment in defendant’s favor, the plaintiff appealed to the supreme court. The facts are stated in the opinion of the court, “The subjects of taxation may be classified at the discretion of the legislature, and if all of the same class are liable alike there is no violation of the…
1Opinion of the Court
Oalhoow, J.,
delivered the opinion of the court.; Appellant declined to answer oí plead' further', on’a judgment-sustaining a demurrer to his declaration, and the whole ques-> tion,,.on his appeal from that action, is as to the validity-; ,0» inyaljdity of sec. $,. eh.; 43,yp. 44, Laws 1900, which;; act, is ms, follows:. .“Section 8. On,.each land timber mill, company, oi;,corpora-; tion, or individual in .each county, who buys timber" without; buying the'land, for 5.00 acres, or less, $25. Same,'fqr-.1,OO.0\ acres, or more than 500 acres, $50, and so on at the rate .of'$25; on each 500 acres…
2Cases cited12 opinions
- Welton v. MissouriSupreme Court of the United States · 1876
- Geer v. ConnecticutSupreme Court of the United States · 1896
- Ballard v. Mississippi Cotton Oil Co.Mississippi Supreme Court · 1902
- State ex rel. Luria v. WagenerSupreme Court of Minnesota · 1897
- Adams v. Mississippi State BankMississippi Supreme Court · 1898
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- City of Jackson v. Mississippi Fire Ins.Mississippi Supreme Court · 1923
- Lowry v. City of ClarksdaleMississippi Supreme Court · 1929