Harrison County v. Robertson

Citations

• 121 Miss. 387
• 83 So. 617

Syllabus

<p>1. Taxation. State revenue agent may sue for unpaid taxes.</p> <p>The state revenue agent has the right “to proceed by suit in the proper court for past due and unpaid taxes of any kind.’’</p> <p>2. Voluntary Payment of Taxes to Tax Collector after Suit Brought by Revenue Agent does not Defeat Right of Agent to Commission.</p> <p>Voluntary payment of taxes by deliquent taxpayers to the tax collector, instead of to the revenue agent, makes no difference in the right of the revenue agent to demand his commissions, provided only that the taxes were paid as a result of a demand and litigation instituted by the revenue agent.</p> <p>8. State Revenue Agent Suing for Delinquent Taxes Pending Appeal From Assessment Has no Right to Commissipns.</p> <p>Under Code 1906, section 81 (Hemingway’s Code, section 61), authorizing appeal from assessments by the board of supervisors, and section 4310, providing that collection of taxes shall not be delayed by appeal, a state revenue agent may not recover commissions for delinquent taxes paid by a bank after suit brought by the agent to compel payment, but before trial, where at the time of such suit an appeal by the bank from the assessment of such tax was pending.</p> <p>4. Abatement and Revival. Identical suit cannot be entertained at the same time.</p> <p>Two suits should not be entertained at the same time in the same court between the same parties and involving the same demand.</p> <p>5. Pleading. Plea which states good defense to action good though not strictly a plea in abatement.</p> <p>Although a plea is denominated as a plea in abatement, the court will treat it as good on demurrer, if it states facts which defeat the action, though not strictly a plea in abatement.</p>