Ratliff v. Beale

Citations

• 74 Miss. 247

Syllabus

<p>Pom, Tax. Distress. Nontaxable property. Section 343, constitution 1890.</p> <p>Property which is exempt from taxation cannot he distrained to coerce the payment of a poll tax due from the owner, sec. 343 of the constitution of 1890 providing that the poll tax shall he a lien only on taxable property.</p>