Millsaps v. City of Jackson

Mississippi Supreme Court

Millsaps v. City of Jackson

42 So. 234, 88 Miss. 504

DecidedApril 15, 1906

StatusPublished

This text of 42 So. 234 (Millsaps v. City of Jackson) is published on Counsel Stack Legal Research, covering Mississippi Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Millsaps v. City of Jackson, 42 So. 234, 88 Miss. 504 (Mich. 1906).

Pincite

Opinion

Mates, J.,

delivered the opinion of the court.

In the case of Millsaps v. City of Jackson, 78 Miss., 537 (30 South. Rep., 756), the difference between domicile and residence was in no way involved. It was manifest in .that case that Millsaps and Carter both resided and had their domicile in Jackson, and that the testator at the time of his death, and Simpson at the time of the assessment then in controversy, resided and had their domicile at Terry. That case is no authority to control the contention here made which is determined by the statute. Section 3749"of the annotated code of 1892, which provides that “every person shall be assessed in the county and in the municipality in which he resides at the time of the assessment.” This statute was passed for the precise reason that a man may have, in the modern complex life we live, two or more homes, and the object of the statute was to fix taxability of property like that in this record at the place of his residence — his actual residence.

Affirmed.

Free access — add to your briefcase to read the full text and ask questions with AI

Mates, J.,

delivered the opinion of the court.

In the case of Millsaps v. City of Jackson, 78 Miss., 537 (30 South. Rep., 756), the difference between domicile and residence was in no way involved. It was manifest in .that case that Millsaps and Carter both resided and had their domicile in Jackson, and that the testator at the time of his death, and Simpson at the time of the assessment then in controversy, resided and had their domicile at Terry. That case is no authority to control the contention here made which is determined by the statute. Section 3749"of the annotated code of 1892, which provides that “every person shall be assessed in the county and in the municipality in which he resides at the time of the assessment.” This statute was passed for the precise reason that a man may have, in the modern complex life we live, two or more homes, and the object of the statute was to fix taxability of property like that in this record at the place of his residence — his actual residence.

Affirmed.

Cite This Page — Counsel Stack

Bluebook (online)

42 So. 234, 88 Miss. 504, Counsel Stack Legal Research, https://law.counselstack.com/opinion/millsaps-v-city-of-jackson-miss-1906.

Opinion

Related

Cite This Page — Counsel Stack