Section 11-48-40
Appeals to circuit court from assessments - Authorized - Prima facie evidence.
Upon hearing such appeal, the introduction of such transcript and papers shall be prima facie evidence of the correctness of such assessment and that said property and persons are justly indebted to the city or town for the amount of said assessment.
(Code 1907, §1393; Code 1923, §2208; Acts 1927, No. 639, p. 753; Code 1940, T. 37, §549.)