US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

NICKEY V. MISSISSIPPI, 292 U. S. 393 (1934)

Subscribe to Cases that cite 292 U. S. 393 RSS feed for this section

U.S. Supreme Court

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


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. 292 U. S. 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. 292 U. S. 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. 292 U. S. 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. 292 U. S. 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. chanroblesvirtualawlibrary

Page 292 U. S. 394

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™