Lewis v. Lyon Co.
Mississippi Supreme Court
Lewis v. Lyon Co., 107 Miss. 763 (Miss. 1914)
66 So. 206
Smith
Lewis v. Lyon Co.
Opinion of the Court
delivered the opinion of the court.
Since chapter 214 of the Acts of 1910 contains no language which discloses either an express or implied intention on the part of the legislature that it should have a retrospective effect, and since we must decline to overrule the case of Howie v. Alford, 100 Miss. 485, 56 So. 798, the decree of the court below must be, and is, affirmed.
Affirmed.
Reference
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- Taxation. Sale of lands. Statutes. Retrospective effect. Construction. Acts 1910, chapter 214, which changed the date for tax collectors to file conveyances of land sold for delinquent taxes from the first Monday of April to the first Monday of May, cannot he construed as having a retrospective effect, since there is nothing in the act which disclosed such an intention on the part of the legislature.