Harlan F. Stone

“ But as the statute makes the assessment roll only prima facie correct, the court, following its decision in George County Bridge Co. v. Catlett, 161 Miss. 120, 135 So. 217, ruled that it is open to a defendant, in such a suit, to assail the correctness and legal sufficiency of the assessment; that it is the proceeding in court and not the assessment which finally fixes the liability to pay the tax, and since appellants had appeared in the suit and had had full opportunity to be heard before the decree was rendered upholding the assessment, there was no denial of due process. ”

“ The bill of complaint alleges that the appellants are engaged in removing timber from the land on which the tax has not been paid; that the land without it is not of sufficient value to pay the tax, and that unless they are restrained from cutting the timber the state and its municipal subdivisions will be deprived of the tax. The bill prays that appellants be enjoined from cutting the timber until the tax is paid, and that it be satisfied from the attached lands. ”

“ Washington County, Supra, 145 of 177 U.S., 20 S.Ct. 585; compare Marye v. Baltimore & Ohio R. Co., 127 U.S. 117, 123, 124, 8 S.Ct. 1037, 32 L.Ed. 94; see Iowa v. Slimmer, 248 U.S. 115, 120, 39 S.Ct. 33, 63 L.Ed. 158. To that extent at least the power of the state over the property within its bounds may be exerted to affect the interest of the common owner. ”