The Columbus dispatch. (Columbus, Miss.) 19??-1922, 1919-08-03


state as to the powers of the stats
tax commission, the commission it.
self, waving the political equation
has prepared comprehensive and
somewhat exhaustive statement, in
which the critics are answered as
follows:
To the People of Mississippi:
Much has been said about the tax
commissions being without authority
TO compel the boards Of supervisors
to carry out its orders. Since the
creation of the commission there has
been only one case where there has
been litigation between board of
supervisors and the commission to
compel the board to carry out the in
structions of the commission. The
Washington county board refused to
carry out the instructions as to the
personal roll for 1916 The board did
/ this to test out the eOnstitutionallty
of the tax commission law; and the
supreme court of the state sustained
/ the constitutionality of he law. State
ex rel S. Wheatley, ll3 Miss, 555.
The question of the power of the
tax commission to enforce its orders
is not a new one, but is completely
settled by the opinion Of the supreme
court in said case. Hon. Leroy Percy,
who represented the Washington
county board, in his tenth ground for
demurrer, said:
Because in the equalization and
approving, correcting and modifying
the assessments of the various class
es and items of property shown on
said roll, these defendants act in a
uasi-judicial capacity, and the mat
ter of the amount of the assessments
of the various species of property
listed and valued on said assessment
roll is a matter to be decided by
them, that it lies within the discre-
ton of these defendants, acting as
the board of supervisors of said
Washington County, to decide as to
the amount to be assessed, and that
their discretion in this particular can
not be controlled by mandamus."
Nevertheless, Hon. ]. Morgan Stew
ems delivered the opinion for the su-
preme court of this state, which set
ties the issue as to the authority of
the board of supervisors to dispute
the authority of the tax commission
as to the application of changes in
assessments. This learned, able and
faithful jurist in this connection held
the following:
I'VE take it however, that if the
board of supervisors instead of COM
plying with any general order of the
state board elect to protest within
the Is days allowed by statute, they
are at liberty to adjourn the call
meeting and present their contentious
before the state board in an effort to
secure a rescission of the order or at
least modification thereof. Certain
it is that if the state board refuses
to rescind the order, the local board
must return to their county and make
the corrections; and in doing 50, it is
their duty to equalize the additional
! increase of burden amongst the tax
payers affected by the order This
view is in absolute harmony with the
general scope and purpose of the
statute. The statute under review IN
no wise undertakes to equalize as be-
tween counties. At the same time, 1t
does not either expressly or by impli-
cation supersede the jurisdiction of
the local board to equalize as between
individuals, and nowhere does it take
away the right of the individual to
an appeal. The courts are open to the
individual and his appeal to the court
even if successful does not and will
not disturb the final approval of the
roll az to any and all persons who
do not appeal" (113 Miss, $3.50.
Diminishing the Suit.
This decision having been rendered
favorably to the tax commission, in
March, 1917, after the taxes had been
paid on the assessments as fixed by
the Washington County board with
out complying with the commissions
assessments, left this board in a
rather awkward predicament. After
they had complied fully with The sug-
gestions of the state tax commission
as to assessments of both lands and
personal property for the year 1917,
the state tax commission had the
litigation pending against this board
as to the personal assessments for
the year 1916 dismissed. The follow
ing is a copy of the letter authorizing
the dismissal and is a matter of re-
cord, to-wit;
dec, IL, 1917.
"Hon. Ross A. Collins, Attorney
General, Jackson, Miss.