Long Bell Co. v. McLendon

Citations

• 127 Miss. 636
• 90 So. 356

Syllabus

<p>Taxation. Land cannot be back assessed where it appears assessed on rolls, even though assessed as. of no value.</p> <p>Under section 4330, Code of 1906 (section 6954, Hemingway’s Code), land cannot be back assessed by the collector as land “left unas-sessed by the assessor,” where the land appears assessed on the assessor’s roll and approved by the board of supervisors, even though assessed and approved as “vacant” and of no value.</p> <p>Smith, C. J., dissenting.</p>