Robinson Land & Lumber Co. v. Roberson

Citations

• 126 Miss. 535
• 89 So. 160

Syllabus

<p>1. Constitutional Law. Taxation. Act authorizing Attorney Genera! to appeal from assessments constitutional; act held not repealed; filing objections or joining issue before appeal unnecessary.</p> <p>Chapter 120, Laws 1918, giving attorney general right to appeal from assessments, was not repealed by chapter 135, Laws 1918. as amended by chapter 323, Laws 1920; and the act is not violative of due process and equal protection clauses of the Constitution; nor is it necessary for attorney general to file objections to assessment, or join issue, before appeal will lie.</p> <p>2. Taxation. On appeal by attorney general from assessment as to valuation, controversy should be tried anew.</p> <p>When an appeal from an assessment is prosecuted by the attorney general, and the question is the over or under valuation of '.be property under the assessment, the controversy should be tried anew, and the taxpayer may show that some of his property in the appeal is of less value than assessed, and that such overvaluation equals all undervaluation of other property assessed, thus precluding a raise in the whole assessment appealed from.</p> <p>3. Taxation. Notice to taxpayer as to increase of assessment construed.</p> <p>Section 6, chapter, 323, Laws 1920, requiring notice by mail to the taxpayer whose assessment is increased, has reference to notice when assessment is increased upon the rolls by the board of supervisors, and not by judgment on appeal to the circuit court.</p>