Robertson v. Greenwood Lumber Co.

Citations

• 118 Miss. 769
• 79 So. 820

Syllabus

<p>1. Action. Joinder. Claims of state and of municipalities. State revenue agent.</p> <p>Under Code 1906, sections 4738, 4739, 4740, 4743 (Hemingway’s Code, sections 7056-7058-7061), giving the state revenue agent the right to bring suit in his own name for any moneys, taxes, or other obligations due to the state, or any county, municipality or levee board, interested, he may in one suit declare under separate counts in his declaration, against the same defendant for obligations due by defendant to (1) the state for privilege tax, due (2) a levee district for damages for failure' to procure a privilege license, and (3) a city for privilege taxes due.</p> <p>2. Same.</p> <p>In such case, separate pleas could be filed to. the separate counts, and separate verdicts could be rendered, and the court could control the whole matter by instructions to the jury, so that the right might be enforced without undue delay, and without unnecessary protracting litigation.</p> <p>3. License. Privilege tax. Parties liable. Purchase of business.</p> <p>Under the Code of 1906, section 3837,' 3900, 3901, 3906 ’ (Hemingway’s Code, sections 6542, 6629, 6630, 6636), the state revenue agent has no right to collect from a defendant lumber company privilege taxes on a lumber business which was conducted by another company, prior to the purchase of the business by defendant, since section 3905, Code of 1906, does not impose a lien upon property prior to seizure by the tax collector, and such privilege tax being a personal liability against the person conducting the business at the time.</p>