Nickey v. Mississippi, 292 U.S. 393 (1934)

Nickey v. Mississippi

No. 298

Argued February 5, 6, 1934
Decided May 21, 1934
292 U.S. 393

APPEAL FROM THE SUPREME COURT OF MISSISSIPPI

Syllabus

1. Contentions based on the Federal Constitution, which were raised and adversely decided by a state supreme court, as shown by the discussion in its opinions with specific reference to that instrument, are reviewable by this Court, notwithstanding the failure of the appellant to mention them in his assignment of errors to the state court, as required by its rules. P. 394.

2. There is no constitutional command that notice of the assessment of a tax, and opportunity to contest it, must be given in advance of the assessment. It is enough that all available defenses may be presented to a competent tribunal before exaction of the tax and before the command of the state to pay it becomes final and irrevocable. P. 396.

3. A state may collect taxes, assessed against one parcel of property within its jurisdiction, from other parcels within the state, owned by the same person, though he be a nonresident. P. 396.

4. A nonresident who appears in a suit brought against him by a state to collect a tax on part of his property, and voluntarily gives a bond to secure the release of his other property from an attachment in the suit, has no ground to contend that the resulting substitution of his personal liability, to the extent of the bond, for the liability in rem of the property attached was in violation of due process. P. 397.

167 Miss. 650, 145 So. 630, affirmed.

See also 146 So. 859, 147 id. 324.

Appeal from the affirmance of a decree for ad valorem taxes in a suit in chancery brought by the state on the relation of the Attorney General, and accompanied by an attachment of other property of the defendants on which the taxes had been paid.