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.
Allowance of credits not made until certain list produced
Miss. Code Ann. § 27-29-3, under Ad Valorem Taxes—General Provisions.
Miss. Code Ann. § 27-29-3