Deason v. Dixon
Mississippi Supreme Court
Appeal from the Chancery Court of Lincoln County. Hon. Thomas Y. Beery, Chancellor. J. B, Deason filed this bill against A. D. Dixon, city marshal of Brookhaven, to enjoin him, as city tax collector, from selling an office and a tract of land belonging to the complainant, on the grounds that there was neither city assessment nor notice of one; that the defendant had not given bond, as required by the city charter; that he had advertised the sale for first Monday in May,…
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Appeal from the Chancery Court of Lincoln County. Hon. Thomas Y. Beery, Chancellor. J. B, Deason filed this bill against A. D. Dixon, city marshal of Brookhaven, to enjoin him, as city tax collector, from selling an office and a tract of land belonging to the complainant, on the grounds that there was neither city assessment nor notice of one; that the defendant had not given bond, as required by the city charter; that he had advertised the sale for first Monday in May, while the charter fixed first Monday in August; and that the tract of land was without the corporate limits. The answer…
1Opinion of the CourtChalmees, J.
There is no force in the objection that there had been no assessment of taxes by the board of mayor and aldermen. The charter authorizes the city authorities to take for the valuation of property within the corporate limits the assessment roll of the county. It was only necessary, therefore, that the board should fix the rate of taxation for city purposes, which was done. This authorized the city marshal to proceed with his collections, using the county assessment roll of all property within the corporate limits.
There is no force in the objection that the marshal had executed a defective…
2Cases cited1 opinion
- Devor v. M'ClintockSupreme Court of Pennsylvania · 1845
3Cited by2 opinions
- In re Apportionment of Indebtedness between Fremont & Big Horn CountiesWyoming Supreme Court · 1898
- Adams v. Lamb Fish Lumber Co.Mississippi Supreme Court · 1917