Southern Forest Land Co. v. Amite County

In 1935', the appellant was assessed with a large body of land in Amite county. It filed a petition with the board of supervisors under section 3191, Code 1930, to be relieved of the assessment, alleging that the land on the first day of January, 1935, and thereafter, was not owned by it, but was owned by the United States, the property of which is exempt from taxation. The board declined to do this, and its order was affirmed by the court below.

The evidence discloses that on the 1st day of September, 1934, the appellant, which then owned the land, executed a written option to the Secretary…