Vicksburg Waterworks Co. v. Vicksburg Water Supply Co.

Citations

• 80 Miss. 68

Syllabus

<p>1. Taxes. Liability. Code 1892, $ 3746. Date of lien.</p> <p>Taxes, which by law (code 1892, g 3746) operate as a lien on property from the first of February in. each year, constitute a liability from that date, although the amount is not fixed until the levy is made in September following.</p> <p>2. Sale oe Pboperty Freed From Liability. Who to pay taxes.</p> <p>A contract, made after the first of February, to sell property freed from all liability, requires the seller to pay the taxes of the current year.</p>