Adams v. Stonewall Manufacturing Co.

Citations

• 80 Miss. 94

Syllabus

<p>1. Taxes. Revenue agent. Bill to collect. Parties. Laws 1882, pp. 84, 85; Constitution 1890, secs. 181, 279. Code 1892, $ 4200.</p> <p>The county assessor and tax collector are not necessary parties to a bill by the state revenue agent to collect back taxes which were assessed but not collected because of a statutory or constitutional exemption from taxation claimed by the delinquent, since in such case there is no willful default or negligence by said officers, and $ 4200, code 1892, is for that reason inapplicable.</p> <p>2. Same. Tax collector. Willful default. Exemption. Code 1892, 4200.</p> <p>A tax collector is not in willful default in refraining from collecting taxes because of a statutory or constitutional exemption from taxation claimed by the delinquent, since he is without judicial authority to determine the validity of the exemption.</p> <p>3. Same. Pa/rbies. Code 1892, $4200. Prospective.</p> <p>Code 1892, $ 4200, providing- that in suits against delinquent taxpayers the assessor and tax collector shall be made parties, and authorizing- a judgment against them in certain cases, is prospective only.</p> <p>4. Same. Equity. Jurisdiction.</p> <p>A bill by the state revenue agent for the enforcement of a lien and the collection of delinquent taxes, which alleges that claims of exemptions are void, that defendants have entered into a fraudulent and collusive arrangement to defraud the public revenue, whereby the stockholders of an original corporation, one of the defendants, are now the stockholders of a new corporation, the other defendant, and the property of the former corporation, taxes against which are involved in the suit, was transferred to the latter, and that the purpose of organizing the new corporation under a different name on the expiration of the charter of the other was to create a corporation which could claim exemptions under the constitution of 1890, presents a case within the jurisdiction of equity.</p>