Thompson v. Krutzer

Citations

• 103 Miss. 388
• 60 So. 334

Syllabus

<p>1. Taxation. Enjoining collection of taxes. Jurisdiction.' Levy. Attempt, Code 1906, section 538. Laws 1912, chapter 112. Chancery court.</p> <p>Under Code 1906, section 633, providing that “the chancery court shah have jurisdiction oí suits by one or more taxpayers, in any county, city, town or village, to restrain the collection of any taxes levied or attempted to be collected without authority of law,” the power of the court to restrain the collection of taxes can be exercised in two instances only; first, when they have been levied without authority of law; and second, when they are attempted to be collected without authority of law.</p> <p>2. Same.</p> <p>' Under the statute the word “levied” imports that all things have been done which are necessary in order to authorize the tax collector to proceed to collect the taxes. The person to be restrained is the tax collector, and until he has been authorized to proceed to collect the taxes, or is attempting to collect them without authority, no occasion to restrain him could arise. •</p> <p>3. Laws 1912, chapter 112. Assessment. Collection. Levy.</p> <p>Under the provisions of Laws 1912, chapter 112, imposing an annual privilege tax, the duties of the auditor are those of. a tax assessor and the treasurer is the tax collector. Before the treasurer is authorized to proceed to collect, the auditor must have made the assessment and delivered to him the draft for the amount of taxes due by each person, which draft constitutes his warrant for making the collection. Until this is done a bill in chancery to restrain the collection of the tax is premature.</p> <p>4. Licenses. Enjoining collection of taxes. Code 1906, section 633. Attempt. Laws 1913, chapter 113.</p> <p>. Under the power conferred on the chancery court by. Code 1906, section 533, authorizing it to restrain the collection of taxes, “attempted to be collected” without.authority of law, the court has no right to restrain the collection of the privilege tax i