The comet. [volume] (Jackson, Miss.) 1877-1882, 1882-10-28

VCr0een TeeN.
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ASseyeey -ss-Hfv.
4
f.As WOLF
US:
0W1N b. MURrffEY.
Shelton 4 Shelton for appellant <
~ q XVf.a<to,, a,d i. npsnnx n
- $50 81 -
APPe''e' 4.
a town lot In the city Of JaCksoI
|.Wno sold ~ Che tar collootor az Hind
,r;,,, - e, -. 40 ,s...S.. - xr.-oE
~ ~ sno 1tss nonesy u Aalcn
~, Iof the taxes OF 1873, ana pur
chased hyF. A, Wolf. who at tn,
| March term, 1899 ~ fha fyh.ncerv
TS,.,-t - -. x-...,s a.. !. s.,,,, :,
- saiu 's'un'y' n'ed h's so'i' v
have hi Tito confirmed.
TIE defendant. Murphey. 1.-THE orig
innI owner, ansvavad that W,Is.,,
.,,.uas -. .,.,s
aasosou - "ue VA vo'u'
!. Because the board Of supervisors
At their nrst Monday Of July meeting
In 1879, finding that the assess0r had
failed TO complete and present the
assessment roll, az required by law,
made en order appointing him to com.
plete the same, whereas they should
nave appointed some other person.
z. Because the board Of Supervisory
failed u alternate In their meetings
between the towns Of jackson aud
Raymond, ~ required by the act Of
1876 and because certain OF their
proceedings had with reference to the
assessment rolls were enacted at nd
jovrned meetings /; the particulars OF
which proceedings are, that the
board met ut Jackson on the first
Monday, the 7th day Of July, and
having appointed the assessor to COM
plcte the rolls and make returu OF the
same to their next meeting, adjourn
Cd to meet at Raymond, on the third
monday, the list day OF July, which
they did, ana made an order receiv-
ing ana ming" the assessment rolis,
ana e. appointed the first Monday the
Atm DAY OF August 70 "heAr anu de-
.ern,.ne opJev.ioIs ano e4uaiize tne
asscssno auu snoa aujouInou "
TONED date. which session was Accord
inrly held. and an entry made on tia
minutes that thew met and entered
further upon the matter. and were
.npa. ed all day In hearing objections
and equal cling assessments under sec
tion 81 Of the Revisel law of 1878
land continued thus occ,Inied from
>dav To dav until the 9Th Of he month
when thew adjourned In meet ri JacL,
They met AZ jackson. Ausust IL.
which thew called "speeial rneetino
and continued to examine the assess.
ment rolls until the 10Th. when thew
adjourned TO meet at RAYMOND On The
first Monday. the lat dsv Of Sentem-
Der. which was done and The rolls
Approved. and the county taxes nj
1878 levied. 49,
z. Because the t.x co,lactor s.iIad
tn maLe AMI fla within tha t,r's'ra-
onired nv Law .ertiaad IIst. ~ III.
iands soi2 io ,he STAT anJ ,l,v;d'
nails nor Ia sn.i, III. .s,,,asi,, =.
Corded n" ~ ''''' P'p'''' ~
80
SoofEh
He"-
l. That whilst rhe order of the
board appointing the assessor to COM
piete the rolls was unauthorized, yet
he twas in possession OF the Office by
color of right, and his acts were valid
as to third persons as the acts Of a de
f0ct0 officer"
2. The Raymond meeting of the
2lst of July was Illegal because not
q term liked by law, and WINS not
called as prescribed by law, and was
not called as prescribed by section
1853, Code 1871, and because 1t was an
adjourned meeting for which there is
no warrant oflaw Smith vs.. Nelson 81
m. 1888. Nevertheless being an un-
necessary meeting 1t did not invaiidate
the assessment. Ufite per in,stite non
vitiatue. 'rhe Legislature contem-
plated that save only In exceptional
casos, the assessment. would be conf
pIeted by the assessor In the manner,
and within the time prescribed, la
which events the taxpayer WAS re-
Iuired to take notice that on and after
ne nrst Monday In July the rolls
would be found In the office
u the Clerk OF the board Of
'upervisors, and would there re-
main subject to examination and |
reception until The first Monday Of
August, when the board OF supervi-
ors would convene to consider all
objections filed, and to equalize the
This return Of the roll
vas to be made TO the clerk Of the
'oard, and not to the board itself 1t
vas TO remain in his possession dur
ny the time allowed for exceptions,
nd passed into the custody Of the
'6ard only when this time had ex-
ired. In the mean time the board
ould take no steps to fix the assess
nent, rs a charge on the taxpayers,
ut IL might, as the agent of the State
nd county, at its July term, exam
le the roll TO determine whether the
ssessor had complied with the stat
tory requirements, and II he had
OF, IL might appoint some other
erson In bis place to co npleie the