New Standard Club v. McGowen
Mississippi Supreme Court
Appeal from the chancery court of Lauderdale county. Hon. G. C. Tann, Chancellor. Bill by the New Standard Club against E. B. McGowen, City Tax Collector of the city of Meridian. From a decree for defendants, complainant appeals. This is an appeal’from chancery court of Lauder-dale county.
Read the full summary
Appeal from the chancery court of Lauderdale county. Hon. G. C. Tann, Chancellor. Bill by the New Standard Club against E. B. McGowen, City Tax Collector of the city of Meridian. From a decree for defendants, complainant appeals. This is an appeal’from chancery court of Lauder-dale county. The city of Meridian assessed the property of the New Standard Club, consisting of its clubhouse and grounds, in the city of Meridian, for taxes for the fiscal year of 1914. There was no appeal from the assessment, but when the tax collector undertook to collect the taxes, pursuant to the assessment, the…
1Opinion of the Court
Potter, J.,
delivered the opinion of the court.'
(After stating the facts as above). In this case, the complainant set down the cause for hearing on bill and answer before the expiration of the time allowed by law *97for taking testimony; therefore, under section 60S, Code 1906, the answer must be taken as true.
The law imposes upon the complainant in this case the duty of showing affirmatively that the property in question is clearly within the terms of the exemption statute, as it is the universal law that one claiming an exemption from taxation assumes the burden of showing that he is entitled…
2Cases cited5 opinions
- Morris Ice Co. v. AdamsMississippi Supreme Court · 1897
- Greenville Ice & Coal Co. v. City of GreenvilleMississippi Supreme Court · 1891
- State ex rel. District Attorney v. SimmonsMississippi Supreme Court · 1892
- Tierney v. BrownMississippi Supreme Court · 1888
- Ridgeley Lodge, No. 23, Independent Order Odd Fellows v. RedusMississippi Supreme Court · 1900
3Cited by9 opinions
- The University Club v. LanierSupreme Court of Florida · 1935
- Leaf Hotel Corp. v. City of HattiesburgMississippi Supreme Court · 1933
- Monaghan v. Jackson Casket Co.Mississippi Supreme Court · 1962
- Gully v. Gulf Coast Industrial Loan Co.Mississippi Supreme Court · 1934
- Teche Lines, Inc. v. Board of SupervisorsMississippi Supreme Court · 1932
4 more not listed; retrieve them via the Exa API.