Lowenstein v. J. T. Bew & Co.

Citations

• 68 Miss. 265

Syllabus

<p>1. Attachment. Shipping cotton out of the state.</p> <p>Under § 2415, code 1880, subjecting to attachment one who “has removed, or is about to remove . . . his property out of the state,” a merchant, though insolvent, who ships cotton to his commission merchant in another state, for sale to pay a debt exceeding the value of the cotton, is not liable to attachment.</p> <p>2. Same. Privilege tax. Code 1880, § 589. Evidence.</p> <p>In an attachment suit against a merchant it is not competent to prove that he had failed to pay a sufficient privilege tax, in order to show that, being debarred under § 589, code 1880, of suit to collect debts for goods sold on credit, he was disposing of his property in fraud of the rights of creditors.</p>