Lamar Life Ins. v. Board of Sup'rs

The state tax collector instituted this proceeding before the board of supervisors of Hinds county to back assess for state and county ad valorem taxes certain real estate owned by appellant. The board of supervisors made the assessment and fixed the valuation of the property at twenty thousand dollars for the back years.' From that order there was an appeal to the circuit court where there was a trial anew, resulting in a judgment in favor of the county, from which judgment appellant prosecutes this appeal.

Appellant is a domestic insurance company and claims that'the property is exempt from…