Stovall v. Connor

Citations

• 58 Miss. 138

Syllabus

<p>1. Taxes. Assessment. Roll not presented at legal time.</p> <p>Where an assessment is made under a legislative act requiring the assessment-roll to be presented to the Board of Supervisors on the first Monday of July for its action, and the roll of such assessment is not presented until the first Monday of August, and not approved until the first Monday of September, it is void.</p> <p>2. Same. Assessment abandoned. Effect as to sales thereafter.</p> <p>Where a Board of Supervisors, being thereto authorized by an act of the Legislature, orders a new assessment in place of one already made, it must be regarded that the old assessment is abandoned by the order for the new one; and if sales of land are made under the latter, which is from any cause void, they cannot'be upheld by the former.</p> <p>3. Same. Assessment. General revenue act of 1876.</p> <p>The general revenue law of 1876, approved April 15th, did not authorize any assessment of lands prior to 1879, but only for that year and subsequent years, as decided in Selden v. Coffee, 55 Miss. 41.</p>