State Ex Rel. Mitchell v. McDonald

Smith, C. J.,

delivered a concurring opinion.

I concur in all that is said in the main opinion herein except the reason given for nof applying the rule announced in Revenue Agent v. Clarke, 80 Miss. 134, 31 So. 216, 218, and Miller v. Citizens’ National Bank, 144 Miss. 533, 110 So. 439, 440, that ‘ ‘ an assessment of property for taxation is conclusive ... as against the taxpayer, that he is the owner, or taxable for the property shown on the roll.” If the court was there called on to decide that question, its decision thereof would be controlling here.

In the Clarke case, the revenue agent…