Chesnut v. Elliott

Citations

• 61 Miss. 569

Syllabus

<p>1: Tax Sale. Failure of assessor to append affidavit under Act of 1878. The failure of the tax assessor to append to the assessment roll the affidavit prescribed by $ 31, Chapter III, Acts 1878, does not so vitiate the assessment as to render nugatory all subsequent proceedings with reference to it and annul all sales for taxes made under it.</p> <p>2. Same. Legislative intent. It is manifest that the purpose of the legislature was to make all such requirements as this directory and not mandatory in the sense that failure to observe them will annul subsequent proceedings.</p>