Legal Opinion

Mills v. Scott

Mississippi Supreme Court

Decided April 15, 1885PublishedCited by 2 opinions

Appeal from tbe Chancery Court of Leake County. Hon. T. B. Graham, Chancellor. On the 1st of March, 1880, a certain tract of land belonging to J. P. Mills and F. L. Edwards was sold to the State for the taxes of 1879, and on the 23d of July, 1881, the State’s title thereto was bought by Cary Scott and Jerry Phillips.

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Appeal from tbe Chancery Court of Leake County. Hon. T. B. Graham, Chancellor. On the 1st of March, 1880, a certain tract of land belonging to J. P. Mills and F. L. Edwards was sold to the State for the taxes of 1879, and on the 23d of July, 1881, the State’s title thereto was bought by Cary Scott and Jerry Phillips. On the 18th of May, 1883, Mills and Edwards filed the bill in this case, alleging that the assessment for 1879, upon which the tax-sale was based, was void upon three grounds: (1) “ The said assessment roll was not presented and delivered to the clerk of the chancery court of…

1Opinion of the CourtCooper, J.

The validity of the assessment roll, which was deposited by the *529assessor on the day required by the statute with the clerk of the board of supervisors, is not affected by the failure of the clerk to mark it filed.

The board of supervisors held its August meeting at the time and place required by law. No objections seem to have been taken to the assessment, nor does it appear that at that meeting or at any other there were any corrections made. We must assume that none were made because none were required, or, if made, that it was done at the proper time.

While the board at its September term…

2Cases cited1 opinion

  1. Wolfe v. MurphyMississippi Supreme Court · 1882

3Cited by2 opinions

  1. Mixon v. ClevengerMississippi Supreme Court · 1896
  2. Grayson v. RichardsonMississippi Supreme Court · 1887

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