60 Miss. 541 | Miss. | 1882
delivered the opinion of the court.
The failure of the assessor to deliver-the assessment-roll of lauds to the clerk of the Board of Supervisors on or before the 1st of June, 1875, as required by the act approved March 6, 1875 (Acts 1875, p. 50), was cured by the act approved July 31, 1875 (Acts Special Sess., p. 10), but the meeting of the Board of Supervisors on the 12th of July, 1875, at which it received and approved said roll, was unauthorized and illegal, and its action thereon was void, and it was not validated by the act of July 31, 1875, above cited, because it is clear that the legislative intent was to cure only the non-delivery of assessment-rolls within the time prescribed by law, and no reference was made to action of Boards of Supervisors. The law required the return of the rolls to the clerk of the Board of Supervisors by the 1st of June, and that they remain on file in his office for inspection and objection until the first Monday of July, when the Board of Supervisors was required to meet “ to hear objections, to equalize the assessment and to examine and receive the same.” Acts 1875, p. 50. The Code of 1871, sect. 1684, which was amended by the act of 1875, just cited, required the roll to remain on file in the clerk’s office until the time prescribed for the meeting of the board to examine and receive it, so th^t- any person dissatisfied with any assessment might file objections thereto in writing, to be considered by the board at the prescribed meeting, and sect. 1685 made said rolls, after being examined and corrected as aforesaid, final and conclusive as to the assessments contained therein. The only effect' -on the Code of the amendatory act cited, was to change the dates for the return of the assessment-roll to the clerk’s office and for the meeting
Affirmed.