McGuire v. Union Investment Co.

Citations

• 76 Miss. 868

Syllabus

<p>1. Assessment. Failrne to retu/rn. Code 1893, $ 3783.</p> <p>The provisions of code 1883, § 3783, that the failure of the assessor to return the assessment on the day named for its return shall not effect its validity, if approved, must be construed with the other provisions of the code on the subject, which constitute an harmonious scheme of assessments.</p> <p>3. Same. Case. Code 1893, 3785.</p> <p>So construed, the section does not validate an assessment where, the roll not being returned, the board of supervisors (no action having been taken at its July meeting) under code 1893, g 3785, undertook, on the first Monday of August, to extend the time for the return until the first Monday of September, and under such order it was filed Aug-ust 17th, and approved by the board, without notice to the taxpayers, on the first Monday of September.</p>