Cato v. Gordon

Citations

• 63 Miss. 320

Syllabus

<p>Tax Assessment. .Approval thereof after prescribed time. Betv/rn of roll by collector.</p> <p>An assessment roll, though invalid because the approval thereof by the board of supervisors was made at an unauthorized meeting, if filed in the proper office, at the proper time, and not objected to, ample time for objection having elapsed, becomes valid where, under l 513, Code of 1880, which imovides “ that the collector shall assess and collect taxes on all land liable to taxation left unassessed by the assessor, and report such additional assessment to the board of supervisors,” the tax collector afterward certifies such assessment roll to the board of supervisors as an assessment made by him of lands left unassessed, and the board, at a legal meeting, receives and approves it. And this result is independent of the question whether the collector was authorized by the statute quoted to present such assessment roll as an “ additional assessment.”</p>