Wildberger v. Shaw

Citations

• 84 Miss. 442

Syllabus

<p>Taxation. State lands. Purchase from, state. Date of liability for accruing taxes. Code 1892, §§ 3794a, 3801.</p> <p>Lands purchased from the state after February 1st, but before October 1st, are not liable to taxation for the year in which the purchase is made, any more than lands so purchased after October 1st, under Code 1892, § 3794a, requiring copies of assessment rolls to be delivered to the auditor and tax collector on or before October 1st, and-Code 1892, § 3801, directing the collector to collect taxes on receipt of the roils.</p>