Scott County v. Dubois

Citation130 So. 106,158 Miss. 245
Decision Date06 October 1930
Docket Number28815
CourtUnited States State Supreme Court of Mississippi
PartiesSCOTT COUNTY v. DUBOIS

Division B

1 JUDGMENT.

Facts to avoid judgment will not be imported by way of inference unless invalidating inference be obvious and reasonably inescapable,

2 EVIDENCE.

Inferences will be drawn, where reasonably possible, which will conform to presumption of things rightly done in official action, especially in matter of making and entry of official judgments.

3. TAXATION. Recitals in order by board of supervisors for additional assessment for back taxes held sufficient to show jurisdiction (Code 1906, sections 4737-4750, as amended).

Order of the board of supervisors recited and adjudged, in substance and effect, that certain persons had, after legal notice, appeared in person or by attorney, and had, after adjustment and correction of assessments, agreed to certain totals of amounts for each of designated years, and that such agreed amounts should be entered as final, and that additional taxes for such years should be paid thereon.

4. JUDGMENT.

Jurisdiction of court of limited jurisdiction cannot be avoided by injection of adverse inferences from judgment or order rendered.

5. TAXATION.

Taxpayer to recover additional taxes paid under order of board of supervisors showing jurisdiction must show that order, as entered, contained untrue recitals.

6. EVIDENCE.

Order of board of supervisors levying additional taxes imports absolute verity, and therefore, parol evidence is incompetent to contradict recitals.

HON. D. M. ANDERSON, Judge.

APPEAL from circuit court of Scott county, HON. D. M. ANDERSON, Judge.

Proceeding by John E. Dubois against Scott county, for a refund of taxes paid. From a judgment of the circuit court allowing claim after same was rejected by the board of supervisors, the county appeals. Reversed and case dismissed.

Reversed and dismissed.

Percy M. Lee, of Forest, for appellant.

Notwithstanding that appellee in his declaration says that he did not in writing or otherwise agree or consent to the additional assessments, the order of the board of supervisors is an adjudication of that fact, and no appeal from it was prosecuted, and in appellee's declaration, no cause of action was stated.

Louis C. Hallam, of Jackson, for appellee.

According to the allegations of the declaration, the whole proceedings of the board of supervisors in reference to the additional assessment were void; and, as a matter of fact, no additional assessment had ever been entered on the assessment roll. It would also seem to be true that, before one could be estopped by reason of his consenting and agreeing to the approval of an assessment, there should be an assessment in fact, otherwise he would be agreeing to something that did not exist.

OPINION

Griffith, J.

On the 18th day of March, 1925, acting under the provisions of chapter 131, Code 1906 (sections 4737-4750), and amendments thereto, the assessor of appellant county made an "additional assessment of timber for back taxes" against appellee and others for the years 1919 to 1924 inclusive. On June 2, 1925, the board of supervisors entered an order reciting the premises as above stated, and further reciting and adjudging in substance and effect that certain persons, including appellee, had, after legal notice, appeared in person or by attorney and had, after adjustment and correction of said assessments, agreed to certain totals of amounts for each of said years; that said agreed amounts should be entered as final; and that additional taxes for said years should be paid thereon.

Appellant soon thereafter paid without written protest the amount of taxes thus adjudged to be due on said back...

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14 cases
  • City of Greenwood v. Humphrey & Co., Inc
    • United States
    • United States State Supreme Court of Mississippi
    • 23 d1 Maio d1 1938
    ...... March. 28, 1938. . . APPEAL. from the circuit court of Leflore county, HON. S. F. DAVIS,. Judge. . . . Proceeding by Humphrey & Co, Inc., against the ... inescapable evidence to the contrary. . . Scott. County v. Dubois, 130 So. 106, 158 Miss. 245. . . An. inference must be drawn, ......
  • Pettibone v. Wells
    • United States
    • United States State Supreme Court of Mississippi
    • 7 d1 Março d1 1938
    ...... assessment rolls were open for examination had been published. in a newspaper in county and posted in courthouse. sufficiently showed that proof of publication was on file,. ... cannot be sustained and appellant is estopped in the. premises. . . Scott. County v. Dubois, 158 Miss. 245, 130 So. 106. . . It is a. well settled ......
  • Brotherhood of Railroad Trainmen v. Agnew
    • United States
    • United States State Supreme Court of Mississippi
    • 28 d1 Maio d1 1934
    ...Power Co. v. Russell, 152 So. 847; Gulf & Ship Island R. R. Co. v. Riley Mercantile Co., 139 Miss. 158, 104 So. 81; Scott County v. Dubois, 158 Miss. 245, 130 So. 106. court below properly denied the motion to vacate. Horne v. Moorhead, 153 So. 668; Jackson v. Redding, 162 Miss. 323, 138 So......
  • Russell v. Federal Land Bank
    • United States
    • United States State Supreme Court of Mississippi
    • 1 d1 Novembro d1 1937
    ...... . . Appeal. from the chancery court of Jasper county HON. A. B. AMIS,. SR., Chancellor. . . Suit by. the Federal Land Bank and others ... MeIntosh v. Machinery Co., 145 So. 731, 167 Miss. 546; Quarles v. Hiern, 14 So. 23; Scott County. v. Dubois, 130 So. 106, 158 Miss. 245; Sweatman v. Dean, 86 Miss. 641; Watkins v. ......
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