Adams State Revenue Agent v. Lamb-Fish Lbr. Co.

Citations

• 103 Miss. 491
• 60 So. 645

Syllabus

<p>1. .Municipal Corporations. Taxation. Exemptions. Manufactories. Code 1906, section S347. Constitution 1390, section 192.</p> <p>A municipal corporation has no power under Code 1896, section 3347, as authorized by Constitution 1890, section 192, to exempt by ordinance an existing and going manufactory from municipal taxation, in consideration of the owners not appealing from an ordinance extending the corporate limits to include it.</p> <p>2. Same.</p> <p>■And in case it does pass such an ordinance the municipality is not estopped thereby to collect municipal taxes on such manufactory.</p> <p>OPINION ON SUGGESTION OF ERROR.</p> <p>3. Municipal Corporations. Extension of limits. . Collateral attack. Code 1906, section 3303-3305.</p> <p>An ordinance of a municipal corporation annexing territory to a town cannot be collaterally attacked, because of its municipal authorities not having, as provided by Code 1906, section 3305, inquired into the fact of publication and notice of the ordinance of extention, and adjudged that the same was made according to law, by one - who has waived his right of appeal under section 3303 of the Code of 1906, from the ordinance.</p>