The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1882-11-29
KED3IOND,
z.
BANKS.
ITO be reported j


BANKS.
Appeal from the Chancery Court of Holmes
county, Hon. Il. W. Williamson, Chancellor.
The land. of Y W Redmond was listed by
the tax assessor of Holmes county as the prop.
erty of the State, the words fthe State" being
set opposite it in the column of owners. A
valuation was affixed to it as is required both
as to State and private land, but no amount
of tex due was run against 1t IN the hnAl
column reserved for this purpose, as to the
lands of private persons. In short, 1t was
dealt with in all respects as was proper, with
regard to land belonging to the State, and as
was improper in relation to that of a private
person No correction in the list was made
either by the board of supervisors or by the
tax collector after the roll came into his hand,
but it was neye, theless sold for unpaid taxes
by the latter officer AMI bought by appellee
who filed this bin to confirm his title.
Hooker and Wilson, for appellant.
Gwin and Noel, contra.
CHALMERS, j.,
Held
l. The act of the board of supervisors in
approving the roll prGeenjed by the assessor
/ is Che iud sment which fixes the liability or
non-habihty of the property to taxation and
to sale.
2 There was in this case not a mistake of
ownership only, but as to the liability to tax
alton and to sale. A mistake as to ownership
| is harmless, because whether it belonged to
one person or another the property owes the
tax and must bs sold to payit, but if it belongs
| to the State il owes no tax and the collector is
| forbidden to sell it.
In such case though it has been mistaking-
ly treated as the property of the State, and
really is subject to taxation, it can not so be
dealt with until some competent authority
has so declared by correcting the blunder.
Unless this be done the land has not been as
sessed AZ all. Reversed and remanded
(To be reported)
CAMPBELL, C. j.. dissented in above case
from a majority of the court, but gave no
written opinion.
N. E. Porrs, ET AL,
ELLA GRAY, EFT AL.
Appeal from the Chancery Court of Winston
county, HoB.F. A. Criiz, Chancellor.
Robt. s. Hudson. as executor of the last will
and testament of Jno. F Gray, deceased, filed |
bill 10 sell the lands devised in said will for
the payment of balance alleged to be due
said executor, ard to pay certain of the
devisees balances alleged 10 b. due them, on
account of an unequal dist. ihution of the per-
sonal property ana assets of the estate. The
dey sees were made parties defendants to the
bill. Ella Gray answered traversing the |
allegations in the bill, and made her answer q |
cross Oil, pFdytIS IoE pbItlbiOu VI Tue
lands. The balance of the deyisees admit |
ted the allegations of the bill and together |
with said Hudsl n in their several answers tro- |
versed the allegations in the cross bill OF
Ella Gray. The partition prayed for in the |
cross bill was granted ami the lauds we're par |
toned, and by The decree Ella Gray was |
allowed solicitors fee of $4,000 to be a |
charge on the whole properly partitioned un-
der 2557, Code 1880, and this is the sole error
assigned.
Hudson, for appellant.
L. Brame, contra.
CAMPBELL, C.vJ., s.a
Held 5FE
l. 22547, Code 1880 applies in favor Of com
plainant who initiates the proceedings for par
tition, and it is not applicable where partition
or sale results as an incident of a suit begun
by another han by him, who claims allow
ance for a solicitors fee.
2. This section applies beth to a partition
and a sale for division OF proceeds and should
not be applied to partition where it would
not be applied to a sale were that decreed.
Decree reversed as to allotrGsee Of solicitors fee
and affirmed in all else. -
Ito be reported.)
RIcHARpsoN May