Yazoo & Mississippi Valley Railroad v. West

Citations

• 78 Miss. 789

Syllabus

<p>1. Taxation. State revemie agent. Right of action. Laws 1894, p. 29. Laws 1890, p. 35. Code 1893, 4190, 4191.</p> <p>The act of 1894 (laws, p. 29) removes the inhibition of previous legislation against suits by the state revenue agent for unpaid taxes until the expiration of the fiscal year in which they accrued, and he may sue whenever the taxes are “past due and unpaid.”</p> <p>3. Same. Statutory exemption. Duty of collector.</p> <p>A tax collector is without authority to enforce payment of taxes contrary to the terms of a statute exempting- the property owner from liability therefor, unless the invalidity of the statute has been judicially ascertained. Failure to sell on the regular sale day, and other facts considered, as showing recognition by a collector of' his want of authority to enforce payment pending a suit by the-revenue agent to test the validity of the exempting statute.</p> <p>3. Same. Constitutional law. Injunction. Case.</p> <p>The constitutionality of a statute exempting a property owner from-liability for taxes, is a question which a tax collector, as a merely ministerial officer, cannot determine, and pending a proceeding by the revenue agent, brought after the taxes were past due and unpaid, for the determination of such question he may be enjoined at the instance of the property owner from proceeding to enforce payment.</p> <p>4. Same. Premature suit.</p> <p>A suit for taxes past due aud unpaid begun by the state revenue agent on December 16, and before any proceedings by the collector-to enforce payment, is not prematurely brought.</p>