Adams v. Ducate

Citations

• 86 Miss. 276

Syllabus

<p>1. Municipalities. Biloxi. Laws 1888, p. 306, ch. 167. Taxation. Personal property.</p> <p>The town of Biloxi, under its special charter (Laws 1888, ch. 167, p. 206), is not empowered to levy taxes on personal property.</p> <p>2. Same. State revenue agent.</p> <p>Where a municipality is without power to levy a tax on personal property, acting through its own legally constituted fiscal officers, the state revenue agent cannot compel it to levy such tax.</p> <p>3. Same. Taxing power. Construction.</p> <p>A taxing power cannot be vested in a municipality, nor a restricted grant of power expanded, by judicial construction.</p>