Adams v. City of Greenville

Citations

• 77 Miss. 881

Syllabus

<p>1. Municipalities. Tax levy. Past years. Code 1898, $ 3020.</p> <p>Under code 1892, \\ 3020, providing that municipal authorities shall levy taxes at the regular September meeting in each year, or, in ease of failure so to do, at any other regular meeting thereafter, the hoard of mayor and aldermen of a municipality have no power to levy taxes for a past fiscal year.</p> <p>2. Same. Power. Construction.</p> <p>Municipal authority must be strictly construed, and unless a power he granted expressly or by necessary implication, it does noc exist.</p> <p>3. State Kevenue Agent. Laws 1894, oh. 34.</p> <p>The state revenue ag-ent has no power, under Laws 1894, eh. 34, defining the powers and duties of that officer, to compel, by mandamus, the authorities of a municipality to act in any manner. (Justices Terral and Oalhoon.)</p>