Hattiesburg daily news. (Hattiesburg, Miss.) 1907-1908, 1908-03-25
TWO IMPORTANT
OPINIONS ISSUED
ATTORNEY GENERAL ANSWERS
TWO QUESTIONS.
Timber is Part of the Land on Which
1t Grows and Should Be Assessed
to the Owner of the Land, Even
When Owned by Another.


Mr.. ]. H. Gotten, President Board of
Supervisors, Franklin County, Nc
Call Creek, Miss.
Dear Sir: I have your inquiries as
follows:
% There is a nonresident lumber
company, engaged in buying timber
in this county, which has adopted the
practice of taking deeds to timber
and stating in the deed a considera-
ton less than the actual purchase
price. and less than the value. ! am
convinced that this is done in order
to secure a low valuation on the tim
Der for purposes Of taxation. Are
the assessors and the board of super
visors bound by these recitals in the
deeds or should they be disregarded
in valuing the property?
(2) In fixing the compensation of
the county superintendent of educa-
ton, should the commissions of the
tax collector and county treasurer be
deducted from the total school fund
before commissions are calculated, or
should the salary be based on the
whole amount of funds before COM
missions are deducted?
| Answer:
% Timber growing on lands is 4
part of the real estate, and if the
subject of separate ownership, it
should be assessed to the owner of
the land roll, even though the land
belongs to another
Fox VS.. Pearl River Lumber COM
pany, so Miss. 1.
This being true, this timber should
be assessed, according to the pro-
visions of section 1921 of the code,
according to its intrinsic value, to
be judged by the owner or person
having possession or charge thereof,
taking into consideration the i'm
provements, the proximity to naviga-
ton, to a railroad, to a city, town,
village or road, and any other cir
cumstance that tends to enhance its
value, and not at what it might bring
at forced sale, but what the owner
would be willing to accept and ex-
pect to get for it if he were disposed
to sell it." This is the true basis
of valuation and any recital of pur-
chase money in a deed should be abb
solutely disregarded. Even if the
deed recited the actual consideration,
it would not be binding on the board
when the time comes to equalize the
assessment rolls. The actual value is
always the thing to be determine !
and no attention should be paid to
recitals in deeds.
t2) By section 4501 of the code
the salary of the county superinten
dent of education is fixed at FIVE per
cent of "the total school fund re
ceived by the county annually
Since by section 2192 of the code. as
constructed in numerous opinions
iicAi ehio oiiNC the COuulg treasurer
must account for all monies comins
into his hands and receive his pay
quarterly, by regular allowances b,
the board, it is clear that so far a,
the treasurer's commissions are con
cerned, they should not be deducted
from the school fund before estimatin,
!. the salary of the county superinten
dent Manifestly the county must re-
2 ceive the fund before there can be an,
allowance of commissions. But il
r the case of the tax collectors com
e missions a different question is pre-
?, scented. That officer retains his com
missions for collecting taxes and pay
into the county treasury the amour
n belonging to the school fund after d.
Quoting his commissions. In othe
II words, the amount of his commission
= never actually reaches the treasur,
and hence not to be considered in d.
termining the salary of the count
superintendent.
Very respectfully,
r. V. FLETCHER,