Cases Argued and Decided in the Supreme Court of Mississippi Volume 59

Cases Argued and Decided in the Supreme Court of Mississippi Volume 59

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1882 edition. Excerpt: Public Revenue," approved March 5, 1878 (Acts 1878, p. 23), to preclude inquiry as to the assessment. There must be an ascertainment of the value of property, as directed by law. The Constitution requires this. Art. XII. 20. It is left to the legislature to prescribe the mode of doing this. The law directed the making of the assessment by the assessor, and the delivery of the assessment roll to the clerk of the board of supervisors by the assessor at a time named, and the action of the board of supervisors upon it. This was the means of fixing a charge on property, and it is not to be assumed, in the absence of a plain declaration to that efi'ect, that the legislature intended to dispense with any of its requirements for fixing a charge on property. Taxes vor.. Lrx. 24 must be due and unpaid to authorize a sale of property to pay them. They become due only in the mode prescribed by law. The control of the mode is with the legislature, but as it has directed certain things to be done in the proceeding to charge property with taxes, compliance is necessary, except wherein the legislature has relieved from the necessity of it. We have already said that the legislature did not intend by its declaration as to the effect of a conveyance of land sold for taxes, to validate a sale for taxes not legally due, and did not deny all inquiry on that question; and, as the assessment roll of lands by virtue of which the sale involved in this controversy was made was not dealt with as the law required, the land was not legally assessed, and taxes were not due on it, and the sale conferred no title. The language of 42 of the act in relation to public revenue, approved March 5, 1878 (Acts 1878, pp. 23-83), as to the efi'ect of a...
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Product details

  • Paperback | 272 pages
  • 189 x 246 x 14mm | 490g
  • United States
  • English
  • black & white illustrations
  • 1236991885
  • 9781236991881