Darnell v. Johnson State Revenue Agent
Mississippi Supreme Court
Appeal from tlie circuit court of Quitman county. Hon. W. A. Alcorn, Judge. Action by J. C. Johnson, State Revenue Agent, against R. J. Darnell. From a judgment for plaintiff, defendant appeals.
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Appeal from tlie circuit court of Quitman county. Hon. W. A. Alcorn, Judge. Action by J. C. Johnson, State Revenue Agent, against R. J. Darnell. From a judgment for plaintiff, defendant appeals. Chapter 89, Laws of 1912, provides the following form of assessment roll, and directs the state auditor to furnish same to each county assessor: “What Caption of Roll shall Show. — Number of assessment; name of owner; division of section; section; township; range; east or west; number of acres and valuation of cultivated lands; number of acres and valuation of wild and uncultivated land, excluding…
1Opinion of the Court
Cook, J.,
delivered the'opinion of the cotirt.
The revenue agent, proceeding under sections 4738' and 4740' of the Code of 1906, sought to have the board of supervisors to reassess certain lands in Quitman county, described as the south half and the east half of the northeast quarter of section 3, and all of section 11, in township 26, range 1 east, belonging to R. J. Darnell, the appellant. The board of supervisors refused to reassess the land in question, and the revenue *574agent appealed to the circuit court, which court decided that all the land had escaped taxation and should have been…
2Cited by15 opinions
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- Mississippi State Highway Department v. HainesMississippi Supreme Court · 1932
- State Ex Rel. Weems v. United States Fidelity & Guaranty Co.Mississippi Supreme Court · 1930
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