Legal Opinion

Board of Mayor of Louisville v. Armstrong

Mississippi Supreme Court

Decided March 15, 1917Published

Appeal from the chancery court of Winston county. HoN. H. H. Elmore, Special Chancellor. Suit by J. K. Armstrong and others against the Board of Mayor and Aldermen of the Town of Louisville. From a decree overruling a demurrer to the bill, defendants appeal.

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Appeal from the chancery court of Winston county. HoN. H. H. Elmore, Special Chancellor. Suit by J. K. Armstrong and others against the Board of Mayor and Aldermen of the Town of Louisville. From a decree overruling a demurrer to the bill, defendants appeal. Appellees, as citizens and taxpayers of the municipality of Louisville, in Winston county,, exhibited their bill of complaint in the chancery court of said county against the board of mayor and aldermen of the town of Louisville, seeking to recover various amounts of taxes alleged to have been paid for the year 1913, with exception of…

1Opinion of the CourtStevbNS, J.

(After stating the facts as above). Appellees are not joint owners of the property, the assessment of which was increased. Each owns his separate and individual parcel of real estate upon which improvements were erected. The value of these improvements varies, according to the varying amounts of labor and material required for each house.' Each complainant seeks to recover back a tax charged to have been demanded unlawfully, and in seeking this recovery every complainant is suing to recover back his own, and not another’s tax. The complainants, therefore, have no community of interest in the…

2Cases cited1 opinion

  1. Newell v. Illinois Central R.Mississippi Supreme Court · 1913

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