State ex rel. Roberson v. Columbus & G. R.

Citations

• 129 Miss. 564
• 92 So. 233

Syllabus

<p>Taxaton. A suit to sell property for delinquent taxes is a coercive proceeding authorising 10 per cent, damages, one half to the county and the other half to the collector.</p> <p>Where taxes properly assessed become delinquent, and suit is brought to collect and to sell the property of the delinquent taxpayer to satisfy such taxes, such suit is a coercive proceeding, and under the terms of chapter 394, Laws of 1930, the 10 per cent, damages accrue. Under chapter 133, Laws of 1930, the counties are entitled to one-half of •the 10 per cent, damages and the tax collector to the other one-half, and such damages may be recovered in an action or suit to collect the tax and fix a lien upon the property of the taxpayer, and sell its property to satisfy such tax.</p>