Bennett v. Maxwell

Mississippi Supreme Court
Bennett v. Maxwell, 82 Miss. 70 (Miss. 1903)
Caljtoon

Bennett v. Maxwell

Opinion of the Court

Caljtoon, J.,

delivered the opinion of the court.

We notice but one objection to the claim of tax title) shown by this record, because that is decisive. It affirmatively appears here that the assessment roll was not filed on the first Monday of July, as it should have been, and that the extension of time to the first Monday in August, when it was filed, was granted by the auditor, who was without power to grant it. The board of supervisors only can extend the time.

Affirmed.

Reference

Full Case Name
James W. Bennett v. Melissa Maxwell
Cited By
3 cases
Status
Published
Syllabus
Tax Titles. Assessment roll. Time for flVing extended. Auditor of public accounts. Code 1893, g 3784. The auditor of public accounts has no power to extend the time for filing an assessment roll; this can be done'only by the board of supervisors, under code 1892, § 3784, empowering the board in the premises.