Board of Supervisors v. Whittington

Citations

• 118 Miss. 799
• 80 So. 8

Syllabus

<p>Taxation. School lands.. Lease holds.</p> <p>Under the Code of 1906, section 4289 (Hemingway’s Code, section 6923) providing that leased school lands shall be taxed as other lands during the continuance of the lease, a lessee of such land must pay taxes upon the full value as a leasehold, notwithstanding the Constitution of 1890, section 112, requires property to be taxed in proportion to its value.</p>