State Revenue Agent v. Tonella
Mississippi Supreme Court
From the circuit court of Warren county. Hon. J. D. Gilland, Judge. The opinion states the case. It will be observed that the decision has no reference to that part of § 112 of the constitution authorizing the legislature to provide for a special mode of valuation and assessment for railroads and other property not situated wholly in one county.
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From the circuit court of Warren county. Hon. J. D. Gilland, Judge. The opinion states the case. It will be observed that the decision has no reference to that part of § 112 of the constitution authorizing the legislature to provide for a special mode of valuation and assessment for railroads and other property not situated wholly in one county. To .the argument that the pow.er of assessing taxes is vested by the constitution in an assessor to be elected by the people, and that the legislature cannot vest it in another, we say: 1. The powers of the assessor and collector, vested by the…
1Opinion of the CourtCooper, J.
This is a suit by the revenue agent of the state, Wirt Adams, against Theodore Tonella, a resident of the city of Vicksburg, in the county of Warren, and Brennan and Sproules, sheriff and assessor of said county of Warren, and Keirsky, the assessor of the city of Vicksburg.
The declaration avers that, during the year 1891, the defendant, Tonella, was the owner of certain personal property, to wit, “notes, accounts and valid securities for loaned money,7’ of the value of $7,200, which was subject to assessment, and liable to taxation for said year in said county and *706city; that the levy for…
2Cases cited2 opinions
- Wolfe v. MurphyMississippi Supreme Court · 1882
- Richmond & Danville Railroad v. Board of CommissionersSupreme Court of North Carolina · 1876
3Cited by36 opinions
- Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
- Galusha v. WendtSupreme Court of Iowa · 1901
- State Ex Rel. State Tax Commission v. ReddWashington Supreme Court · 1932
- Blomquist v. Board of County CommissionersIdaho Supreme Court · 1913
- State ex rel. Foreman v. WheatleyMississippi Supreme Court · 1917
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