Herndon v. Mayfield

Citations

• 79 Miss. 533

Syllabus

<p>1. Tax Title. Assessment. Extension of Ume to complete. Judgment of supervisor’s cov/rt. Code 1892, S782, 3784.</p> <p>Where the assessor presented the assessment rolls in an incompleted form to the hoard of supervisors on the first Monday of July, the time fixed by law for their return (code 1892, $ 3782), asking time within which to complete them, and the board entered an order (under code 1892, $ 3782, defining its authority in such case), whereby it expressed the conclusion that the roils would be completed by the first Monday of August, the time asked, and ordered that the assessor be allowed until that time within which to complete them, the order is not invalid because of a failure to set out the evidence as to the competency of the assessor to complete the rolls and his excuse for not having them completed on time.</p> <p>2. Same. Code 1892, § 1806. Emdence. Code 1892, g 3794.</p> <p>A tax title is prima facie evidence (code 1892, § 1806, so providing) that the assessment and sale of the lands were legal and valid, and this prima facie case is not overcome by showing that the board of supervisors, at its July term, extended time, until its August meeting, to the assessor (under code 1892, £ 3784, authorizing such proceeding), to complete imperfect rolls, and that the minutes of the supervisors at the September term, at which the rolls should have been approved (code 1892, $ 3784), were destroyed in part, and that the remaining portion does not show an approval, especially since code 1892, g 3794, where objection has not been filed, or, being filed, has been heard, provides for an approval by operation of law.</p>