Robertson v. Shelton

Citations

• 127 Miss. 360
• 90 So. 83

Syllabus

<p>1. Taxation. State revenue collector held not entitled to twenty per cent, commission on taxes actually paid to county tax collector.</p> <p>When the state revenue agent in the month of July, 1917, made an investigation of the books of the county tax collector, and found thereon tax receipts made out in blank by the tax collector for delinquent taxes upon real and personal property which had been properly assessed, and attempted to collect these taxes by sending out written notices to these delinquent taxpayers from his office in Jackson, Miss., to pay the taxes to him, and the testimony shows that the county tax collector had ben collecting taxes since they became past due and unpaid, and had collected a great amount of taxes and was actively collecting taxes at the time of this investigation and notice of the revenue agent, and the taxes were actually paid by the delinquent taxpayers to the tax collector, though no coercive statutory measures had been taken by either the state revenue agent or the county tax collector to collect these taxes, tire county tax collector was the one who actually collected the taxes and the state revenue agent is not entitled to the twenty per cent, commission provided for in section’4748, Code of 1906 (section 7066, Hemingway’s Code).</p> <p>3. Taxation. Only coercive measures by revenue agent entitling him to commission is statutory suit to collect exclusive.</p> <p>The only coercive method by which the state revenue agent may proceed to collect taxes duly assessed is by suit as provided for in section 4738, Code of 1906 (section 7056, Hemingway’s Code).</p> <p>3. Taxation. In revenue agent’s action for commission, proof held inadmissible to show that taxes were paid to the collector because of the agent’s activities.</p> <p>When the testimony shows that the county tax collector was attempting to collect delinquent taxes, and that the taxes were actually paid to him, in the absence of any resort to any statutory coercive measures