Adams v. Brennan
Mississippi Supreme Court
From the chancery court of Warren county. HoN. Claude Piktard, Chancellor. This is a suit in chancery by the state revenue agent against J. M. A. Brennan, tax collector of Warren county, and the sureties on his bond.
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From the chancery court of Warren county. HoN. Claude Piktard, Chancellor. This is a suit in chancery by the state revenue agent against J. M. A. Brennan, tax collector of Warren county, and the sureties on his bond. The suit is based on the following clause of § 3 of the act of 1894 (Laws, p. 29): “If the tax collector shall fail or refuse to make an assessment, and report the same as herein required, he shall be liable on his bond for the amount of taxes properly collectible, and ten per cent, damages thereon. ’ ’ In May, 1894, the revenue agent claiming that the Mississippi Home Insurance…
1Opinion of the CourtWhitfield, J.
The notice in this case was given by the appellant to the ap-pellee, the tax collector, in May, 1894. A careful examination and comparison of the act of 1894 (Laws, p. 29), and of the provisions of chapter 116, code of 1892, make it clear that from the first day of February to the first Monday in June, the assessment rolls are, in contemplation of law, £ £ in the hands of the assessor.” The words ‘£assessment rolls,” in this connection, mean the rolls as they are in the assessor’s hands while he is assessing, not the rolls as completed and approved by the board of supervisors. Such is their…
2Cited by2 opinions
- Reed v. City of Cedar RapidsSupreme Court of Iowa · 1908
- Adams v. City of ClarksdaleMississippi Supreme Court · 1909