Fletcher v. Trewalla

Citations

• 60 Miss. 963

Syllabus

<p>Taxes. Assessment. Voidbecausenot filed in time. Sale of assessor’s own land. Estoppel.</p> <p>The failure of an assessor to deliver his assessment of lands to the clerk of the Board of Supervisors on the first Monday of July, 1879, as required by the Revenue Act of 1878, rendered such assessment invalid and incapable of supporting a sale of land for taxes, even though the land sold belonged to the derelict assessor himself, and notwithstanding he may have been present when the assessment-roll was approved and made no objection to the approval thereof.</p>