Millsaps College v. City of Jackson - 275 U.S. 129 (1927)


U.S. Supreme Court

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

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. 275 U. S. 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. 275 U. S. 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. 275 U. S. 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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