Fox v. Pearl River Lumber Co.

Citations

• 80 Miss. 1

Syllabus

<p>1. Taxation. Assessment. Growing trees. Beal estate. Sepa/rate interest. Code 1892, U 3753, 3759, 3774.</p> <p>While growing trees are real estate, yet they are subject to separate ownership; and where the soil belongs to one person, and the trees upon it to another, they may be separately assessed for taxation to their respective owners.</p> <p>2. Same. Approval of assessment. Bes adjudicóla. Code 1892, \\ 3787.</p> <p>Where the owner of trees, growing upon the land of another, returns them to the assessor for taxation, giving their value, the judgment of the board of supervisors approving the assessment, UDder code 1892, § 3787, defining the effect of such judgment, concludes the owner from disputing the validity of the assessment.</p>