Adams v. Brennan

Citations

• 72 Miss. 894

Syllabus

<p>State Revenue Agent. Assessment notice. To whom given. Act 1894.</p> <p>Under g 3, act 1894 (Laws, p. 39), the state revenue agent, in order to have property which has escaped taxation assessed, must, if the roll be in the hands of the assessor, give the requisite notice to that officer, not to the sheriff. In contemplation of law, the personal roll is, from February 1 until the first Monday in June, in the assessor’s hands. Hence, between such dates notice to the tax collector is unauthorized, and an assessment made by him pursuant to such a notice is void.</p>