Board of Supervisors v. Dale

Citations

• 110 Miss. 671
• 70 So. 828

Syllabus

<p>1. Taxation. Assessment. Reduction. Proceedings. Personal property. To whom assessable.</p> <p>Under Code 1906, section 4312, so providing, where there is an overvaluation of property assessed known to he such and also a clerical error in the assessment rolls, the hoard of supervisors have the power at any time on the application of a party interested, to correct the assessment.</p> <p>2. Taxation. Personal property. To whom assessable.</p> <p>Personal property belonging to an estate held in trust, should he assessed to the trustee in his representative capacity at his residence or domicile.</p>