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Millsaps College v. City of Jackson, 275 U.S. 129 (1927)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Millsaps College v. City of Jackson, 275 U.S. 129 (1927)
Millsaps College v. City of Jackson No. 14 Argued October 13, 1927 Decided November 21, 1927 275 U.S. 129
ERROR TO THE SUPREME COURT
OF THE STATE OF MISSISSIPPI
Syllabus
1. This Court has jurisdiction in error to review a judgment of a state court sustaining a tax over the objection that the general taxing act under which it was levied, if applied to the property in question, would impair the obligation of a contract between the owner and the state. P. 132.
2. In determining whether a contract of tax exemption was intended by a state statute, great weight attaches to the decision of the state court. P. 132.
3. State court sustained in holding that, where a statute exempted from taxation specifically the lands, not to exceed one hundred acres, used as a site and campus for a college, with the buildings thereon, and also the endowment fund contributed to the college, land not in the former category, but which was donated to and held by the college as part of its endowment, was not part of the "endowment fund," and not within the tax exemption. P. 132.
136 Miss. 795 affirmed.
Error to a judgment of the Supreme Court of Mississippi, affirming a judgment of the Circuit Court of Hinds County sustaining a tax on land belonging to the College in a proceeding to vacate the assessment.
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Chicago: U.S. Supreme Court, "Syllabus," Millsaps College v. City of Jackson, 275 U.S. 129 (1927) in 275 U.S. 129 Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=9UDPIYCC6CV9BNF.
MLA: U.S. Supreme Court. "Syllabus." Millsaps College v. City of Jackson, 275 U.S. 129 (1927), in 275 U.S. 129, Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=9UDPIYCC6CV9BNF.
Harvard: U.S. Supreme Court, 'Syllabus' in Millsaps College v. City of Jackson, 275 U.S. 129 (1927). cited in 1927, 275 U.S. 129. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=9UDPIYCC6CV9BNF.
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