State ex rel. Foreman v. Wheatley
Mississippi Supreme Court
Appeal from the circuit court of Washington county. Hon. F. E, Eveeett, Judge. Proceeding by the state, on the relation of J. M. Foreman, district attorney, for writ of mandamus against George Wheatley and others, constituting the board of supervisors of Washington county. From a judgment dismissing the petition, the state appeals. Appellees constitute the board of supervisors ' of Washington county.
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Appeal from the circuit court of Washington county. Hon. F. E, Eveeett, Judge. Proceeding by the state, on the relation of J. M. Foreman, district attorney, for writ of mandamus against George Wheatley and others, constituting the board of supervisors of Washington county. From a judgment dismissing the petition, the state appeals. Appellees constitute the board of supervisors ' of Washington county. At their August, 1916, meeting they approved the personal assessment roll for said county; the roll was forwarded to the auditor, and by the auditor turned over to the board of state tax…
1Opinion of the CourtStevens, J.
(After stating the facts as above). It is agreed that section 112 of our Constitution provides the general standard for the assessment of property for taxation, and for the collection of ad valorem taxes. It furnishes the ideal rule by which the rights of taxpayers are to be measured — the guiding star for the lawmaker and every officer charged with the duty of assessing and valuing property for taxation. But the goal towards, which our state has been striving has never yet been fully attained. The key words of our Constitution are “uniform,” “equal,” “true value,” and to accomplish results,…
2Cases cited5 opinions
- Bi-Metallic Investment Co. v. State Board of EqualizationSupreme Court of the United States · 1915
- State Revenue Agent v. TonellaMississippi Supreme Court · 1893
- Hawkins v. MangumMississippi Supreme Court · 1900
- Tunica County v. TateMississippi Supreme Court · 1900
- Powell v. McKeeMississippi Supreme Court · 1902
3Cited by20 opinions
- Frazier v. State by and Through PittmanMississippi Supreme Court · 1987
- Loew v. Hagerle BrothersSupreme Court of Minnesota · 1948
- Miller v. State ex rel. RussellMississippi Supreme Court · 1922
- State Tax Commission v. FondrenMississippi Supreme Court · 1980
- Toombs v. SharkeyMississippi Supreme Court · 1925
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