Carrier Lumber & Mfg. Co. v. Quitman County

McLaran v. Moore, 60 Miss. 376, arose under the Code of 1880. The statute involved first appeared in the Revised Code of 1892 (section 3747). When that case was decided, a tax was not a debt against the owner of the property taxed; under the statute involved it is. The very purpose of the statute was to abrogate the principle that there was no personal liability for taxes.

Since the enactment of the statute it was held in Delta Pine Land Co. v. Adams, 93 Miss. 340, 48 So. 190, that there are two remedies for the collection of taxes; namely, a sale of the property against which the tax is…