Taxpayer brought action against county board of supervisors for reduction of ad valorem assessment after it paid the taxes as assessed.
County filed a motion to dismiss for lack of jurisdiction. The Circuit Court granted motion. Taxpayer appealed.
The Supreme Court of Mississippi held that taxpayer was required to post a bond.
A taxpayer who chooses to appeal a tax assessment, or equalization of his tax assessment, must comply with the statute requiring the giving of a bond; if his tax becomes due in the course of appeal, he also must comply with the statute providing that an appeal shall not delay the collection of taxes due.