Horton v. King

Citations

• 110 Miss. 859
• 71 So. 9

Syllabus

<p>Taxation. Assessment. Validity of statute.</p> <p>Laws 1908, chapter 23.9, which empowers the board of supervisors of Lincoln county to order an assessment of lands for the year 1908; said assessment to be made in all respects as required by law for regular land assessments and to be in lieu of the last regular assessment, does not violate section 112 of the state constitution, providing that “taxation shall be uniform and equal throughout the state. Property shall be assessed for taxes under general laws, and by uniform rules, according to its value.”</p>