Gloster Compress & Trading Co. v. Mayor of Gloster

Citations

• 115 Miss. 578
• 76 So. 550

Syllabus

<p>1. Municipal Corporations. Taxation. Review of assessments. Time for appeal.</p> <p>A motion to dismiss an appeal from a municipal assessment because not filed within five days after the assessment, was properly overruled, where the appeal was filed within five days after the assessment roll was approved, since there could be no appeal until the roll was approved.</p> <p>2. Evidence. Value. Price at which property is offered for sale.</p> <p>On an appeal from a municipal assessment for taxes on a cotton compress and warehouse, it was competent for the owners to introduce evidence that they were willing to sell and had offered to sell it for a less price than the amount of the assessment,where there was evidence that such offer was not in the nature of a forced sale; but was a 6ona-flde offer by the owners and in their opinion was a just valuation of the property in view of prevailing conditions.</p>