Town of Carrollton v. Vance , 112 Miss. 773 ( 1916 )

Smith, C. J.,

delivered the opinion of the court.

■“Where any municipality together with separate adjacent annexed territory, constitutes a separate school district,” under the provisions of chapter 118, Laws 1914, it is the duty of the municipal tax -collector, and not of the sheriff, to collect the separate school district taxes levied upon property situated in such “separate adjacent annexed territory.”

Affirmed.