Town of Durant v. Attala County

Citations

• 101 Miss. 286
• 57 So. 914

Syllabus

<p>1. Taxation. Refund of tax. Statutory provisions. Repeal. Reservation.</p> <p>.The repeal of a statute without any reservation takes away all remedies given by the repealed statute, and defeats all actions pending under it at the time of its repeal. The rule is especially applicable to the repeal of a statute creating a cause of action, providing a remedy not known to the common law, or conferring jurisdiction where it did not exist before, and is carried to such an extent as to abate proceedings pending upon appeal after verdict in favor of plaintiff.</p> <p>2. Same.</p> <p>Everything falls with the abrogated law not fully executed under it, except where contract rights have vested. Especially is this true in matters of taxaüon.</p>