Colbert v. Board of Supervisors

Citations

• 60 Miss. 142

Syllabus

<p>1. Assessment. Taxation. Cotton out of this State. Owner residing here.</p> <p>Cotton shipped out of this State prior to the 1st of February, 1882, and being out of the State on that day is not liable, in the county of the residence of the owner, in this State, to be assessed for taxes for the fiscal year commencing on the day named.</p> <p>2. Same. Personalty. Situs. Where taxed.</p> <p>Personal property, such as cotton, which has a situs distinct from the person of the owner is liable to assessment for taxes where it is located.</p>