Mills v. Scott

Mississippi Supreme Court April 15, 1885

Mills v. Scott, 62 Miss. 525 (Miss. 1885)

Cooper

Opinion of the Court

Cooper, J.,

delivered the opinion of the court.

The validity of the assessment roll, which was deposited by the *529assessor on the day required by the statute with the clerk of the board of supervisors, is not affected by the failure of the clerk to mark it filed.

The board of supervisors held its August meeting at the time and place required by law. No objections seem to have been taken to the assessment, nor does it appear that at that meeting or at any other there were any corrections made. We must assume that none were made because none were required, or, if made, that it was done at the proper time.

While the board at its September term used the word “received” in its order in reference to the roll, it is apparent from the whole order that the word was used in the sense of approved, and an approval at that term was sufficient. Wolfe v. Murphy, 60 Miss. 1.

The decree is affirmed.

Reference

Full Case Name: J. P. Mills v. Cary Scott
Cited By: 2 cases
Status: Published
Syllabus: 1. Tax Assessment. Delivery of roll to clerk. Failure to fie same. Where an assessment roll is delivered by the assessor to the clerk of the board of supervisors at the time prescribed by law, its validity is not affected by the failure of the clerk to indorse it “ filed,” with the date of its reception by him. 2. Same. No hearing of objections or making of corrections. Presumption. Where the minutes of a board of supervisors show no entry of the hearing of objections to an assessment roll or of the making of corrections thereof at the time prescribed therefor by the statute, it must be presumed that no objections were made and no corrections required. 3. Same. Approval thereof'. The word “received” used for approved. Where it is ordered by a board of supervisors that an assessment roll be “ received,” the word “ received” may be construed to mean approved, if it.be apparent from the entire order that such was the sense in which it was used. 4. Same. Approval in September. Revenue act of 1878. Under the revenue act of 1878 the approval of an assessment roll by the board of supervisors at their September meeting, 1879, was legal. Wolfe v. Murphy, 60 Miss. 1, cited.