Nickey v. State of Mississippi

• Decision Date: 21 May 1934
• Docket Number: No. 298,298
• Citation: 78 L.Ed. 1323,54 S.Ct. 743,292 U.S. 393
• Parties: NICKEY et al. v. STATE OF MISSISSIPPI
• Court: U.S. Supreme Court

292 U.S. 393

54 S.Ct. 743

78 L.Ed. 1323

NICKEY et al.

v STATE OF MISSISSIPPI.

No. 298.

Argued Feb. 5, 6, 1934.

Decided May 21, 1934.

Appeal from the Supreme Court of the State of Mississippi.

Messrs. W. E. Gore and George Butler, both of Jackson, for appellants.

Mr. J. A. Lauderdale, of Jackson, for the State of Mississippi.

Mr. Justice STONE delivered the opinion of the Court.

This case is here on appeal, section 237 of the Judicial Code (28 USCA § 344), from a decree of the Supreme Court of Mississippi allowing recovery of delinquent taxes assessed upon appellants' lands within the state and overruling their contention that the assessment of the tax and the decree for its payment infringe the due process clause of the Fourteenth Amendment. 167 Miss. 650, 145 So. 630, 146 So. 859. So far as the state court discussed these contentions with specific reference to the Constitution of the United States, both in its original opinion, and in an opinion denying the appellants' application for rehearing, they may be reviewed here, notwithstanding the failure of appellants to mention them in their assignment of errors to the state supreme court, as required by its rules. Wall v. Chesapeake & Ohio R. Co., 256 U.S. 125, 41 S.Ct. 402, 65 L.Ed. 856; Saltonstall v. Saltonstall, 276 U.S. 260, 267, 48 S.Ct. 225, 72 L.Ed. 565; Cumberland Coal Co. v. Board of Revision of Tax Assessm nts, 284 U.S. 23, 24, 52 S.Ct. 48, 76 L.Ed. 146. We confine our opinion to the questions thus discussed.

Appellants, nonresidents of Mississippi are owners of tracts of land in Tunica county, Miss., all of which were assessed for local and state taxation for the year 1928. They failed to pay the tax on one tract alone, and the state, on relation of the Attorney General, brought the present suit in the chancery court of Tunica county to recover the unpaid tax as a debt of the owners. This suit was begun by attachment of other lands of appellants' on which the tax had been paid. The bill of complaint alleges that the appellants are engaged in removing timber from the land on which the tax has not been paid; that the land without it is not of sufficient value to pay the tax, and that unless they are restrained from cutting the timber the state and its municipal subdivisions will be deprived of the tax. The bill prays that appellants be enjoined from cutting the timber until the tax is paid, and that it be satisfied from the attached lands.

Appellants appeared generally in the suit, and secured the release of the attachment by giving bond, in the sum of $10,000, an amount in excess of all taxes claimed and recovered, by which they and their surety became bound to satisfy any decree which might be recovered in the suit. In their answer they set up numerous defenses on state grounds, all of which so far as now material have been resolved against them and may not be reviewed here. They also set up two distinct defenses, which are urged here: First, that they are and at all times have been nonresidents of the state and that the tax demanded was assessed without service of any process on them, or notice to them, or opportunity to be heard in any proceedings for its assessment, and without their appearance in any such proceedings; that in consequence the state taxing officers were without jurisdiction to assess the tax and that any collection is an infringement of the Fourteenth Amendment. Second, that the decree of the state court, so far as it purports to adjudicate any right of the state to satisfy the tax liability out of lands of appellants within the state other than those upon which the tax was assessed, or to impose upon appellants any personal liability for the tax is likewise a violation of due process.

1. Section 3122 of the Mississippi Code of 1930 declares that every lawful tax is a debt for the recovery of which an action may be brought in the state courts 'and in all actions for the recovery of ad valorem taxes the assessment rolls shall only be prima facie correct.' In construing and applying this section in the present case, the state court held that the tax, recovery of which it allowed, was a debt collectible by suit. But as the statute makes the assessment roll only prima facie correct, the court, following its decision in George County Bridge Co. v. Catlett, 161 Miss. 120, 135 So. 217, ruled that it is open to a defendant, in such a suit, to assail the correctness and legal sufficiency of the assessment; that it is the proceeding in court and not the assessment which finally fixes the liability to pay the tax, and since appellants had appeared in the suit and had had full opportunity to be...