Tunica County v. Tate

Citations

• 78 Miss. 294

Syllabus

<p>1. Assessments. Appeals. Board of supervisors. Code 1892, § 80.</p> <p>After tlie execution of an appeal bond under code 1892, § SO, an appeal by a taxpayer to tlie circuit court from the judgment of the board of supervisors approving an additional assessment made by the tax collector, is not subject to dismissal for failure to pay or tender the taxes.</p> <p>2. Same. Code 1892, \\ 3797. No supersedeas.</p> <p>An appeal to the circuit court by a taxpayer from the judgment of the board of supervisors approving an assessment, does not, under code 1892, $ 3797, providing for such appeal, supersede or delay the collection of taxes.</p> <p>3. Same. Fixtures. Realty. Personalty. Rolls.</p> <p>An additional assessment of a cottonseed oil mill, giving description of tlie land on which it is located, made by the collector, is not void because the mill, a fixture, is returned as personalty. The law taxes the property, and is not to be defeated by its being put on one assessment roll rather than the other.</p> <p>4. Same. Constitutional Into. Code 1892, $$ 3799, 3804.</p> <p>Code 1892, $§3799, 3804, one section authorizing' the board of supervisors to increase assessments to cover improvements placed on land and the other empowering the tax collector to make additional assessments, are constitutional.</p>