Adams v. Kuykendall

Citations

• 83 Miss. 571

Syllabus

<p>1. Taxation. Municipalities. Charter exemptions. Classification. Uniformity. Laws 1884, p. 445. Const. 1869, art. IS, sec. 30.</p> <p>A provision in a municipal charter granted.' by the legislature in 1884 exempting from taxation bills and notes given in whole or in part payment for property within the city subject to taxation was void, being indefensible as a legislative classification for taxation and in contravention of the constitutional requirement (Const. 186!), art, 12, sec. 20), that taxation shall be uniform.</p> <p>2. Same. Power of legislatwre. Const. 1890, sec. 112.</p> <p>The legislature is without power to classify property for taxation except as provided in sec. 112, Constitution 1890, which' is self-executing and provides that property shall be assessed for taxes under general laws and by uniform rules according to its true value except that a special mode of valuation and assessment is authorized for particular kinds of property therein mentioned.</p> <p>3. Same. Double taxation.</p> <p>An assessment of vendor’s lien notes and the real estate for which the notes were given is not double taxation.</p> <p>4. Same. Amendment of charters. Const. 1890, sec, 88.</p> <p>The Constitution of 1890, sec. 88, authorizing the legislature to pass general laws under which cities may be chartered, and providing that all such laws shall be subject to repeal or amendment does not deprive the legislature of the power to control the taxing power previously delegated to a municipality by a special charter. Yazoo City v. Lightcap, 82 Miss., 148, explained.</p> <p>5. Same. Revenue Agent. Local self-government. Loaos 1894, p. 29.</p> <p>The Act of 1894 (Laws, p. 29), authorizing the intervention of the state revenue agent for the assessment and collection of municipal taxes on property that had' escaped taxation is not unconstitutional on the ground that it deprived the city of the right of local self-government, although the city was operating under a special charter d