State ex rel. Smith v. Tallahala Lumber Co.

• Decision Date: 11 May 1942
• Docket Number: 34950.
• Court: Mississippi Supreme Court
• Parties: STATE, ex rel. SMITH, County Attorney, v. TALLAHALA LUMBER CO.

8 So.2d 230

STATE, ex rel. SMITH, County Attorney, v. TALLAHALA LUMBER CO.

No. 34950.

Supreme Court of Mississippi

May 11, 1942

Hathorn & Williams and Toxey H. Smith, all of Poplarville, for appellant.

Parker & Morse, of Poplarville, and Hermon Dean, of Canton, for appellee.

ALEXANDER, Justice.

The gist of appellant's contentions, elaborately and painstakingly presented, is whether lands of appellee were properly classed and assessed as "uncultivatable" within the import of Code 1930, § 3145. The Board of Supervisors so held, and their finding was affirmed by a trial jury in the Circuit Court. The statute does not provide for other classifications of the lands in suit than "cultivatable" and "uncultivatable". These are not technical terms, and are not susceptible of an exact and uniform definition. Nor has counsel furnished us with any judicial basis for creating an intermediate category. No point is made as to the adequacy and uniformity of the respective assessments, once a proper classification has been made.

Testimony for the state was ample to justify a finding that the lands were "cultivatable". But the jury, with evidence before it as to the nature, location, and adaptability of the lands, found otherwise. There was sufficient testimony to justify its finding. We find no error in the refusal of the trial court to issue subpoena duces tecum, nor in any of the other assignments.

Affirmed.