This section has been held to prevent a municipality from remitting or releasing liability to it for due and unpaid taxes.

" `The rule is universal that he who claims exemption must show, affirmatively, an exemption expressly declared and that the claimant is clearly embraced within the terms of the exemption.'"

The law imposes upon the complainant in this case the duty of showing affirmatively that the property in question is clearly within the terms of the exemption statute, as it is the universal law that one claiming an exemption from taxation assumes the burden of showing that he is entitled to it.

—on appeal from an order of the mayor and board of aldermen of Jackson, Miss., declining to approve an assessment of property which had escaped taxation, the circuit court not only approved the assessment, but rendered judgment against the property owner for the amount of taxes due.

[CITATION] Mississippi Code 1942, Annotated: Containing Permanent Public Statues of …