Board of Supervisors v. Guaranty Loan, Trust & Banking Co.

Citations

• 117 Miss. 132
• 77 So. 955

Syllabus

<p>Attorney-General. Powers. Appeals. Constitution 1890, section 103. Code 1906, section 184 (Hemingway’s Code, section 3472). Section 190, Code 1906, (Hemingway’s Code, section 3478). Section 191, Code 1906 (.Hemingway’s Code, section 3479). Section 94, Code 1906 (Hemingway’s Code, section 76).</p> <p>Where taxpayers appealed to the circuit court from the order of the hoard of supervisors assessing their property for taxation in which court the causes were heard and determined, and the hoard of supervisors' did not authorize an appeal, in such case the attorney-general who had not before been connected with the case had no authority to appeal to the supreme court, for the reason that under section 103 of the Constitution, the powers of the attorney-general are such only as are conferred by statute and no such power is conferred either expressly or by implication. Section 184, Code 1906 (Hemingway’s Code, section 3472); Section 190, Code 1906, (Hemingway’s Code, section 3478); Section 191, Code 1906 (Hemingway’s Code, section 3479); Section 94, Code 1906 (Hemingway’s Code, section 76).</p>