William Atkinson & Bacot Co. v. Board of Supervisors

Citations

• 73 Miss. 348

Syllabus

<p>1. Revenue. Assessment for taxes. Increase amé reduction. Appeal to circuit court. Damages. Code of 1892, (j 80.</p> <p>Where the assessment of a taxpayer, as returned by the assessor, is largely increased by the board of supervisors, and, on his appeal to the circuit court, is considerably reduced, though still left considerably in excess of the sum returned by the assessor, the matter has been decided against him in said court, and he is liable on his appeal bond for the statutory damages of ten per centum on the amount in controversy and all costs.</p> <p>2. Appeals. Pcvrt of judgment. Damages amd costs. Code of 1892, l 80.</p> <p>One who appeals to the circuit court, under $ 80, code of 1892, from a decision of the board of supervisors raising his assessment, and is defeated, cannot appeal from that portion only of the judgment of the circuit court which adjudges against him the statutory damages and costs.</p>