Breed O. Mounger, Tylertown, for appellant. I. The Court was in error in dismissing this action on the motion of the interloper, the Mossler Acceptance Company, the movant not being a party to the proceeding in question, it could not appear specially and in fact could only enter the case by formal intervention. City of Biloxi v. Gully, 187 Miss. 664, 193 So. 786; Shoemake v. Federal Credit Co., Inc., 188 Miss. 683, 192 So. 561; Shuptrine v. Natalbany Lumber Co., 189 Miss. 409, 198 So. 24; Williams, State Ins. Comr. v. General Insurors, Inc., 193 Miss. 276, 7 So.2d 876. II. The acts performed by the defendant corporation in the State of Mississippi were acts of carrying on a business of strictly local character, peculiarly within the jurisdiction of the State of Mississippi and constituted a submission of its corporate function and agents to the jurisdiction of the courts of Mississippi. Browning v. City of Waycross, 233 U.S. 16, 58 L.Ed. 828, 34 S.Ct. 578; Case v. Mills Novelty Co., 187 Miss. 673, 193 So. 625; Kountz v. Price, 40 Miss. 341; Miller v. Lynch, 38 Miss. 344; Peterman Constr. Supply Co. v. Blumenfeld, 156 Miss. 55, 125 So. 548; Sec. 2368, Code 1942.
e discretion the state committed the matter of assessment. Craig, State Tax Collector, v. Southern Natural Gas Co., 193 Miss. 76, 8 So.2d 230; Gulf S.I.R. Co. v. Adams, 83 Miss. 306, 36 So. 144, 85 Miss. 772, 38 So. 348; Yazoo M.V.R. Co. v. Adams, 83 Miss. 306, 36 So. 144, 85 Miss. 772, 38 So. 348; Gulf S.I.R. Co. v. Adams, 90 Miss. 559, 607, 45 So. 91; Johnston v. Reeves, 112 Miss. 227, 72 So. 925; State v. McPhail, 182 Miss. 360, 180 So. 387; Craig v. Columbus G.R. Co., 192 Miss. 461, 5 So.2d 681; Dunn Construction Co. v. Craig, 191 Miss. 682, 2 So.2d 166; Craig v. Standard Oil Co. (Miss.), 2 So.2d 558; Enochs v. State, 128 Miss. 361, 91 So. 20, 22; Hattiesburg Grocery Co. v. Robertson, 126 Miss. 34, 88 So. 4, 7; Thompson v. Kreutzer, 103 Miss. 388, 60 So. 334; State v. Piazza, 66 Miss. 426, 6 So. 316; Gully, State Tax Collector, v. Stewart, 178 Miss. 758, 174 So. 559; Adams, State Revenue Agent, v. Tonella, 70 Miss. 701, 14 So. 17; City of Biloxi v. Gully, State Tax Collector, 187 Miss. 664, 193 So. 786; Malouf v. Gully, 187 Miss. 331, 192 So. 2; Miller v. Coahoma County, 157 Miss. 404, 128 So. 348; Gully, State Tax Collector, v. Copiah County, 167 Miss. 562, 147 So. 300; Mississippi Railroad Commission v. Western Union Tel. Co., 107 Miss. 442, 65 So. 505; Code of 1930, Secs. 6986, 6988, 6989, 6990, 6991, 6992. There is no individual right in the State Tax Collector for an alleged unassessed privilege tax to compel action by the State Tax Commissioner to whose discretion the state committed the matter of assessment.
Intervention by which a person not a party to the pending action or suit is permitted to become a party thereto on his own motion, supported by petition, without the invitation or consent of the original parties, is a practice which was unknown to the common-law courts of law and equity, and this was expressly so declared in Hyman v. Cameron, 46 Miss. 725. And this rule prevails to this day in actions at law except as otherwise allowed by statute. City of Biloxi v. Gully, 187 Miss. 664, 672, 193 So. 786. Under the influence of the general rule in equity that the court will not proceed when it appears that a necessary party has been omitted, courts of chancery in this state, and without statutory aid, later qualified the pronouncement in Hyman v. Cameron and admitted intervention by a third party when such a party by his petition was able to show that he had an immediate legal or equitable interest in the property in suit and that this interest was so involved therein as that the intervenor's title to or right in the property, as property, would be jeopardized or beclouded by the decree which the court might make in the suit between the original parties.