City of Vicksburg v. Melsheimer

The governing authorities of appellant City raised the assessment of appellee above the valuation returned by him to the city assessor, and an appeal having been taken to the circuit court, a directed verdict was there ordered against the City, and an appeal to this court has followed.

The City of Vicksburg is governed under an ancient special legislative charter, but the scheme therein for the assessment of municipal ad valorem taxes is, in its general principles, in accord with the plan for the assessment of such taxes under the Code chapters on municipalities, and on revenue, although the…