Western Union Tel. Co. v. Kennedy

Citations

• 110 Miss. 73
• 69 So. 674

Syllabus

<p>Taxation. Enjoining collection. Grounds.</p> <p>Under Code 1906, section 533, providing that the chancery court shall have jurisdiction of suits by taxpayers to restrain the collection of any taxes levied without authority of law, where a railroad commission, after investigating the question of ownership of a telegraph line along a railroad right of way, assessed it against the telegraph company and that company took no appeal to the circuit court by certiorari, the chancery court had no jurisdiction to enjoin the collection of the tax so assessed, even though the telegraph company did not in fact own such line, since the judgment of the railroad commission was valid on its face and whether justified or not, the exclusive remedy was by certiorari to the circuit court.</p>