Fletcher v. Trewalla
Mississippi Supreme Court
Fletcher v. Trewalla, 60 Miss. 963 (Miss. 1883)
Campbell
Fletcher v. Trewalla
Opinion of the Court
delivered the opinion of the court.
According to Davis v. Vanarsdale (59 Miss. 367), the failure to deliver the assessment-roll to the clerk of the Chancery Court by the time prescribed by law was not cured by any of the provisions of the act of 1878, in relation to public revenue, and we do not know of any principle on which we can hold that the assessment was valid as to the person who was the assessor, and invalid as to the others. There seems to be no moral objection to such a result in'-this case, but it would not consist with the doctrine applicable to the assessment and collection of taxes, which requires their legal assessment, and does not dispense with this because of the fault of the owner of the land.
Judgment affirmed.
Reference
- Full Case Name
- J. L. Fletcher v. L. L. Trewalla
- Cited By
- 2 cases
- Status
- Published
- Syllabus
- Taxes. Assessment. Voidbecausenot filed in time. Sale of assessor’s own land. Estoppel. The failure of an assessor to deliver his assessment of lands to the clerk of the Board of Supervisors on the first Monday of July, 1879, as required by the Revenue Act of 1878, rendered such assessment invalid and incapable of supporting a sale of land for taxes, even though the land sold belonged to the derelict assessor himself, and notwithstanding he may have been present when the assessment-roll was approved and made no objection to the approval thereof.