The assessor shall make the personal roll at the same time and in the same manner that the land roll is made, except that it shall be made annually. He shall make a recapitulation thereof as is required for the land roll.Codes, 1942, § 3742-11; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 11, eff. 7/1/1950.
Mississippi Legal Code