Adams v. Kuhn

Citations

• 72 Miss. 276

Syllabus

<p>1. State Revehue Agent. Assessment for hack taxes. Appeal. Act 1894.</p> <p>Where, under act 1894 (Laws, p. 39), the state revenue ag-ent causes notice to the assessor or tax collector to assess for back taxes, and such officer thereupon notifies the person, to be assessed and the board of supervisors, and the latter makes an order disapproving the assessment, the state revenue agent may appeal, he being a party within the meaning of § 3 of said act providing- for appeal “by either party.”</p> <p>2. Same. Appeal without bond. Code 1892, § 4194.</p> <p>No appeal bond, in such case, is required of the revenue agent, the said act of 1894 being, in effect, a part of chapter 120, code 1892, which dispenses with the necessity for such bond. Code 1892, \\ 4194.</p>