State Revenue Agent v. Tonella

Citations

• 70 Miss. 701

Syllabus

<p>1. Assessment eor Taxation. Who may make. Legislative power.</p> <p>Assessment for taxation can only be made by the officer designated by laiv; and where the constitution devolves the duty of assessing upon a certain officer, the legislature cannot substitute another.</p> <p>2. Assessor. Functions of. Constitutional scheme. Const. 1890, 112,’ 188.</p> <p>The constitution of 1890 (§ 112), in requiring that taxation shall be uniform and equal, and that assessment for taxation shall be under general laws and by uniform rules, according to value, contemplates that such assessment shall be made by the assessor provided for by \\ 188 thereof, selected for each county and having the well-known functions that have heretofore pertained, to that office.</p> <p>3. State Revenue Agent. Assessment by. Code 1892, eh. 126. Constitutionality.</p> <p>Chapter 126, code 1892, in so far as it provides that the state revenue agent may assess for ad, valorem taxes property within this state that has escaped taxation, and may collect the taxes thereon, is a departure from' the constitutional scheme of securing uniform and equal taxation through assessment by local assessors in each county, and is therefore unconstitutional.</p>