Jennings v. Coahoma County

Citations

• 79 Miss. 523

Syllabus

<p>1. Taxation. Assessment. Property brought into state. Stoclcs of mer-dha/ndise. Laws 1896, oh. 38, p. 55.</p> <p>Property, other than stocks of merchandise, brought into the state after February 1 of any year is not taxable for that year; stocks of merchandise so brought into the state are made liable for a proportionate part of the current year’s taxes by chapter 38, laws 1896. (Laws 1896, p. 55.)</p> <p>3. Same. Belief. Code 1893, l 3799. Personal property.</p> <p>Code 1893, § 3799, authorizing the board of supervisors to grant relief from wrongful assessments, applies to an assessment of personal as well as of real property.</p> <p>3. Appeal. Board of supervisors. Assessments. Code 1893, \\\\ 79, 80.</p> <p>Code 1893, § 79, authorizing appeals to the circuit court from judgments of the board of supervisors, applies to appeals generally, while code 1893, § 80, on the same subject, regulates appeals from judgments relating to assessments of property for taxation.</p> <p>4. Same.</p> <p>Simmons v. Scott Gownty, 68 Miss., 37, explained.</p>