Hawkins v. Mangum

Citations

• 78 Miss. 97

Syllabus

<p>1. Constitutional Law. Constitution 1879, art. 5, sec. 21. Ib., art. 12, sec. 20. Assessment for taxation. Laws 1888, p. 24.</p> <p>The act of 1888 (Laws 1888, p. 24)', dividing the counties of the state into classes and the lands therein into sub-classes, fixing, according to quality, a maximum and minimum value for taxation on the lands in the several classes, and confining the assessor to the limits so fixed, is unconstitutional. It violates art. 5, sec. 21, constitution 18G9, providing for an assessor in each county, and art 12, sec. 20, same constitution, requiring property to be taxed in proportion to its value.</p> <p>2. Same. Equalization act. Laws 1890, p. 19.</p> <p>The act of February 24, 1890 (Laws 1890, p. 19), authorizing an equalization of assessments (the assessments made under the act of 1888, being then in use in the state), did not, and proceedings under it could not, cure an unconstitutional law or a void assessment made under it.</p>