Stapling Machines Co. v. Monaghan
| Decision Date | 24 March 1958 |
| Docket Number | No. 40698,40698 |
| Citation | 101 So.2d 359,232 Miss. 484 |
| Parties | STAPLING MACHINES COMPANY v. Noel MONAGHAN, Chairman, State Tax Commission. |
| Court | Mississippi Supreme Court |
Tighe & Tighe, Jackson, for appellant.
John E. Stone, Henry A. Fly, Jackson, for appellee.
The appellee has filed a motion to correct the judgment entered on the Supreme Court minutes in this case by allowing the statutory five percent damages under the provisions of Section 1971, Miss.Code of 1942, such damages to be calculated upon the monetary judgment of the chancery court in the amount of $20,355.17.
The statute clearly provides that for an unsuccessful appeal the appellant shall be assessed at the rate of five per centum upon the amount awarded by the lower court, but in entering the judgment in this case the clerk inadvertently omitted to include the statutory five percent damages.
Counsel for the appellant have filed a brief opposing the award of damages and relies upon two cases namely, Vicksburg Bank v. Adams, 74 Miss. 179, 21 So. 401, and McArdle's Estate v. City of Jackson, 215 Miss. 571, 61 So.2d 400, 63 So.2d 101. The decree appealed from in the two cases cited by appellant did not award a mometary judgment. In the Vicksburg Bank case there was involved the assessment of the bank. How much taxes may have been due on that assessment was not in issue and was not included in the judgment appealed from. In the McArdle's Estate case there was involved only an ad valorem assessment on said property and the judgment of the lower court merely fixed the assessment without awarding any judgment for the amount of money which the assessment fixed might bring. Neither of the cases mentioned involved a monetary judgment, but both of them merely involved the amount of an assessment on which taxes were to be collected.
The judgment in the case at bar is for a specific sum of money, to-wit $20,335.17, as fixed by the State Tax Commission, plus interest from September 15, 1956, and it is clearly subject to the five percent damages.
Motion to correct judgment sustained.
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Mississippi State Tax Commission v. Tennessee Gas Transmission Co.
...apportionment formula for the assessment of a tax. Recently in Stapling Machines Co. v. Monaghan, 1958, 232 Miss. 484, 99 So.2d 649, 650, 101 So.2d 359, this Court reiterated them. The company, engaged in interstate and intrastate commerce, sued to recover income tax. The Commission used an......
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...Com., 227 Miss. 730, 86 So.2d 672; Stapling Machines Company v. Monaghan, Chairman, State Tax Commission, 232 Miss. 484, 99 So.2d 649, 101 So.2d 359; Miss. State Tax Commission v. Tenn. Gas Transmission Co., 239 Miss. 191, 116 So.2d 550; State of North Carolina ex rel. A. J. Maxwell, Com. o......
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McGowan v. Marx
...for a sum of money for prepaid taxes. The supporting authority relied upon by the State Tax Commission is Stapling Machines Company v. Monaghan, 232 Miss. 484, 101 So.2d 359 (1958), which case is factually distinguishable. The opinion of Stapling, supra, also acknowledges the judgment in Mc......