Locke v. L. N. Dantzler Lumber Co.

Citations

• 119 Miss. 783
• 81 So. 175

Syllabus

<p>1. Highways. Improvement. Acreage tax. Constitutionality.</p> <p>An acreage tax of two cents an acre leyied by the board of supervisors on all land in a county as a special road tax under Laws 1916, chapter 172, section 2, amending Laws 1912, chapter 258, and Laws 1910, chapter 150, is not violative of Constitution, section 112, requiring taxation to be uniform and equal and property to be taxed in proportion to its value; and such tax being for local improvement and not for the purpose of raising general revenue, section 112 of the Constitution is not applicable.</p> <p>2. Highway. Improvement. Acreage tax. Presumption.</p> <p>The apportionment of a special tax levied by the hoard of supervisors under Laws 1916, chapter 172, section 2, amending Laws 1912, chapter 258, and Laws 1910, chapter 150, by levying an acreage tax of two cents an acre on all land in the county will be presumed just.</p>