Singer Mfg. Co. v. Adams

Citations

• 165 F. 877
• 91 C.C.A. 461
• 1909 U.S. App. LEXIS 4279

Syllabus

<p>1. Courts (§ 306*) — Federal Courts- -Rules or Decision.</p> <p>The construction of the Mississippi tax laws, given by the Supreme Court of that stare, is binding on the federal courts in determining questions arising thereunder.</p> <p>[Ed. Note. — For other cases, see Courts, Cent. Dig. § 961; Dec. Dig. I 366.*</p> <p>State laws as rules of decision in federal courts, see notes to Wilson v. Perrin, 11 C. 0. A. 71 ; Hill v. I Lite, 2!) O. 0. A. 553.)</p> <p>2. Taxation (§ 16.1*) — Foreign Corporations — “Doing Business Within State.”</p> <p>Where a nonresident corporation had one or more local agencies in Mississippi in control of salesmen, selling sewing machines throughout a limited number of counties and reporting to such local agency, which in turn reported to a district agency in another state, the corporation during such period was doing business within the state and taxable on credits, as.provided by Rev. Code Miss. 3880, § 4.97, but not so during a period when it had neither office, store, nor managing salesman in the state; and did business only through traveling salesmen, who transmitted all cash collected and contracts arising from the disposition of machines to agencies outside the state.</p> <p>[Ed. Note. — For other cases, see Taxation, Cent. Dig. § 286; Dec. Dig. § 164*</p> <p>For oilier definitions, see Words and Phrases, vol. 3, pp. 2157-2160; vol. 8, pp. 7640, 7641.</p> <p>Taxation of foreign corporations, see note to MeCanna & Fraser Co. v. Citizens’ Trust & Surety Co. of Philadelphia, 24 O. C. A. 13. J</p> <p>3. Taxation (| 498*) — Illegal Assessment — Injunction.</p> <p>Where, in a suit to recover back taxes against a nonresident corporation, it appeared that; defendant; owed no taxes, hack or otherwise, at the places where taxes were sought to he levied, and to allow'the'assessments. would either compel defendant to pay illegal taxes or drive it to a multiplicity of suits, an injunction restraining such assessments would be allowed.</p> <p>