Mullins v. Shaw

Citations

• 77 Miss. 900

Syllabus

<p>1. Assessment. Time of flUng.</p> <p>An assessment roll is not filed until it is delivered to the clerk of the hoard of supervisors for the purpose of being- permanently kept in his office.</p> <p>2. Recoed of Supervisors’ Court. Parol evidence.</p> <p>Parol evidence is inadmissible to impeach the record of the board of supervisors, upon which a tax sale rests, for the purpose of supporting a tax title.</p> <p>3. Tax Sale. Return of assessment. Laws 1884, p. 14.</p> <p>If an assessment roll of 1883 was not received and approved by the board of supervisors, as then required by law, and if the curative act (Laws 1884, p. 14) authorizing- its reception and approval, in August, 1884, was not complied with, a tax sale made thereunder, in March, 1887, is void, although the roll was received and approved at the September term, 1884, of the board. Brothers v. Beclt, 75 Miss., 4°2, approved.</p> <p>4. Same. Laws 1884, oh. 168.</p> <p>In such case it makes no difference that the levee taxes, laid by laws of 1884 (Laws 1884, ch. 168, see. 13), were not tendered by the taxpayer. The act did not, and was not intended to, cure defects in assessments.</p> <p>5. Same. Assessment necessary.</p> <p>' A valid assessment, as well as a legal levy of taxes, is necessary to the validity of a tax sale.</p>