Johnston v. Puffer Manufacturing Co.

Citations

• 111 Miss. 240
• 71 So. 377

Syllabus

<p>Taxation. Imposition of taxes. Assessment. Jurisdiction of court.</p> <p>Assessment is the listing and valuation of property liable to taxation according to law. It is essential for the apportionment of all ad valorem taxes. An assessment can only be made by the officer designated by law to make it; when the constitution devolves that duty upon a particular person, the legislature may not substitute another. Hence where no taxes were assessed against a foreign corporation, which it was claimed did business in the state, a court of chancery is without jurisdiction to both assess and ‘equalize the omitted taxes and render a personal decree therefor, it not being authorized to assess.</p>