The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1886-11-30
JACKSON, MISS.
Decisions Rendered by the SUI
preme Court.

decisions rendered Dy the SUI
preme Court.
[sPEcIAL TO TIE APPEAL.I
JACKSON, MISS, November 90
Decisions were rendered in the fol-
lowing cases by the Supreme Court
today:
By Arnold, in 'gs-Willie B. Per-
kins VS.. M. j. Stun divant ct al, from
First District Kinds Ohancery Court,
reversed and remanded for new trial.
BY Cooper, O. Us. ]. Whyts Va.
]. P. Miller, from Attala Circuit Court,
affirmed. This was case wherein the
Clerk OF the Court was sued for the
value Of forged county warrants which
had been forged by his deputy. The
answer of the Clerk was that his depu-
ty was not engaged in doing an act of
his principal in issuing the forged war-
rams, but was eng 'ged 10 an unlawful
scheme of his OWE, therefore he
should not be he'd responsible. In
this he was sustained by the Court.
Martha B. Pittmau ct al Va w. w.
Stone, Auditor OF Public Accounts of
Mississippi, and Anna L. Mccall chs
vs same, from q decision OF the Hon.
I. ]. Whar on, Circuit Judge Of Kinds
county, wherein sal ar les pr yed
for q rnandamus AGAINST the Auditor to
compel him to make a convey ance OF
the States title to certain lands in the
liquidation levee district, to which
the Auditor interposed demurrer,
which was sustained in the
lower!court. This is very important
case, involving large gu anti i OF land
and nice legal questions. Its history
is this: In 1852 the lands were cold
for taxes of 1851, (including military
tax for the support of the Confed.
crate armies) and were b3uQht by the
state in 1893 and 1872. The lands
were sold for non-payment of liqui-
dating levee taxes and bought by the
Lsvee Bosrd. In 1875 they were again
30 d by the tax collector under act of
March, 1875, known as the abatement
act, and again bought by the State.
In 1881 they were cold under decree
OF the Chancery Court Of Kinds
county, in the case OF Green
vs., Gibbs, auditor, and purchased
by the Louisville, New Orleans aud
Texas Railroad Company. In Sep
TENDER, 1884, the Auditor, under an
&C. approved March IA, 1884, executed
and delivered 10 said company a quit
claim deed, conveying the States in
terest therein. Afterward appellants
rendered to the Auditor the sum shown
by his books to BIS due on
the lands for taxes and ssked for
deed to came, which he dec ined to
give because Of the release and quit
claim of September, 1884 The Cuditor
claimed that the act authorizing the
quit claim committed to him the de.
claring of what, II any, taxes were
due on the land, and that his decision
is final and conclusive, and If err
roneous, the State alone can question
it's correctness. The Court
says that the Auditor is not the
final exposit,r of legal questions
that arise in such cases. Said railroad
company having certain exemptions
acceded to them by their charter, the
Auditor considered the same to apply
to these lands, and hence executed
the quit claim without requiring the
taxee.
The Court says: "If the quit claim
deed was executed without payment
of taxes dus the State it was wi hout
authority of law" ETC., and holds that
the lands b slonging to said com pany
are subject to taxation. The Vetition
for msndamus involves the val ty OF
the States tax to said lands under
the several purchases at tax sales,
and hence the validity OF
the sic under quit clai N
to the railroad clmpsny and the sp'
pellants, none OF which were adjudi-
Gated herein, but will come up for
decision on their meri in the court
below, where the case is remandsd,
the demurrer being ovsrruled.
The Supreme Court adjourned to-
day until the first MONDAY in Jan
uary.
Tee Hon. George W. Carlisle, Com.
missioner of Immigr alton, leaves to.
night for Illinois, Iowa and other
Western Stats in the interest Of inn
migration.
Ia the Federal Court today the Jury,
under instructions from the Judge,
rendered decis on in favor of the de-
PENDANTS in the cases Of the Hanover
National Bank vs.. John F. Halpin ct
al, and the Louisiana National Bank
We. same parties.
The 500, 900 subscription in bonds
by the city of Jackson in aid OF the
extension of the "Little j." railroad
to Columbus was defeated today. A
very light vote was polled from the
fact that some time since the.company
withdrew its proposition, and asked
that the call FIR the election be an
nulled.