Robertson v. Puffer Mfg. Co.

Citations

• 112 Miss. 890
• 73 So. 804

Syllabus

<p>1. Courts. Rules of property. Contract. Construction.</p> <p>When the supreme court has construed a contract as a lease and not a conditional sale and one of the parties to the action afterwards made a similar contract, the decision became a rule of propery binding on such party,</p> <p>2. Taxation. Liability of holder of legal title. Personal property.</p> <p>The lessor of a soda fountain, being the holder of the legal title thereof, is liable for the personalty tax thereon.</p> <p>3. Taxation. Personal liability. Owner. Contract to assume. Effect.</p> <p>When the taxing board discovers the owner of the legal title, its duties are performed when it assesses the property to such owner, without regard to the equities which may exist between the owner and his lessee.</p>