Miller v. McGehee

Citations

• 60 Miss. 903

Syllabus

<p>1. Taxes. Limitation of levy in Wilkinson County. Act March 9, 1882, construed.</p> <p>An ‘fAct in relation to Public Revenue,” approved March 9, 1882 (Laws 1882, p. 8), provides that the Board of Supervisors of Wilkinson County should, for the years 1882 and 1883, levy taxes which “ shall not exceed eighteen dollars on the thousand added to the State tax.” Under this act the Board of Supervisors was limited in its levy of taxes to fifteen dollars and a half on the thousand of taxable property, the State tax being two dollars and a half on the thousand.</p> <p>2. Replbvtn'. Against a tax-collector.</p> <p>Under our statute an action of replevin is maintainable against a tax-collector for goods wrongfully seized by him for alleged unpaid taxes of the plaintiff in such action.</p> <p>Taxes. Replevin. Tender.</p> <p>If, in an action of replevin brought by the owner of goods against a tax-collector the owner relies upon a tender of all the taxes due as entitling him to a return of his goods, he must show a continuous tender up to and during the trial, to entitle him to a recovery.</p>