Smith v. Nelson
Mississippi Supreme Court
Error to the Circuit Court of Issaquena County. Hon. B. F. Trimble, Judge. Ejectment by the plaintiff in error, who claimed under the tax title described in the opinion of the court. The only objection made to the tax title is that the taxes were levied at a meeting of the board of supervisors not authorized by law. Construing together §§ 1372,1373, and 1687 of the Code of 1871, the adjourned meeting was legal.
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Error to the Circuit Court of Issaquena County. Hon. B. F. Trimble, Judge. Ejectment by the plaintiff in error, who claimed under the tax title described in the opinion of the court. The only objection made to the tax title is that the taxes were levied at a meeting of the board of supervisors not authorized by law. Construing together §§ 1372,1373, and 1687 of the Code of 1871, the adjourned meeting was legal. No power to levy the taxes was possessed by the board before the assessment roll was returned. The whole board fixed the day when the meeting would be held, and it is presumable that…
1Opinion of the CourtChalmers, J.
The validity of the plaintiff’s'tax-deed depends upon the validity of the levy of taxes made by the board of supervisors of Issaquena County in September, 1871; and this in turn depends upon whether the boards of supervisors in this State can by order on their minutes adjourn, at the expiration of a term, to a day named other than that appointed by law for their regular meetings. The board of supervisors of Issaquena County met in July, 1871, at the time designated by law for levying the county taxes, but without making the levy adjourned by resolution until the first Monday in August. Upon…
2Cases cited1 opinion
- Doe ex dem. Jones v. BurfordMississippi Supreme Court · 1853
3Cited by7 opinions
- Womack v. Central Lumber Co.Mississippi Supreme Court · 1922
- Wolfe v. MurphyMississippi Supreme Court · 1882
- In re the Validation of $30,000 Road & Bridge Bonds of 1960Mississippi Supreme Court · 1961
- Hunter v. BennettMississippi Supreme Court · 1928
- Griffin v. EllisMississippi Supreme Court · 1885
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