An allowance shall not be made by any auditing officer to any tax collector for the taxes on any land for which he claims credit until he shall present a list thereof, with his affidavit annexed that it is a correct list, and that he has not received any taxes thereon from any person.Codes, 1880, § 547; 1892, § 3839; 1906, § 4356; Hemingway's 1917, § 6990; 1930, § 3285; 1942, § 9989.
Mississippi Legal Code