Legal Opinion

Brooks v. Shelton

Mississippi Supreme Court

Decided October 15, 1872PublishedCited by 4 opinions

Appeal from the chancery court of Rankin county. Cabaniss, Chancellor. A full statement of the case is contained in the opinion of the court. It does not appear that the appellant was denied relief by the board of supervisors. If the merits of his application were to be considered by the board, and his assessment corrected, it was not for him to complain that the board had exceeded its powers.

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Appeal from the chancery court of Rankin county. Cabaniss, Chancellor. A full statement of the case is contained in the opinion of the court. It does not appear that the appellant was denied relief by the board of supervisors. If the merits of his application were to be considered by the board, and his assessment corrected, it was not for him to complain that the board had exceeded its powers. But, admitting that the board had failed to act upon appellant’s application, the question is presented, whether the chancery court has power to correct and revise the assessment. This does not involve…

1Opinion of the Court

Tarbell, J.:

In 1871, George W. Brooks, of Rankin county, filed his bill of complaint against the tax collector of that county, with a prayer for injunction, upon the following averments, viz.: “ That the assessor of taxes of said county for the fiscal year 1870 did assess the real and personal property of complainant above its proper valuation, in this, to wit: that the lands of complainant, 2591 acres, more or less, were assessed at the sum of $7 per acre, making the sum of $18,137; a lot at Pelahatchie depot, at $1,000; and a lot in Brandon at $1,000; 25 cattle at $15 per head — $375; 6…

2Cases cited5 opinions

  1. Methodist Protestant Church v. Mayor of BaltimoreCourt of Appeals of Maryland · 1848
  2. Cleghorn v. PostlewaiteIllinois Supreme Court · 1867
  3. O'Neal v. Virginia & Maryland Bridge Co.Court of Appeals of Maryland · 1861
  4. Albany & West Stockbridge Railroad v. Town of CanaanNew York Supreme Court · 1853
  5. Clayton v. LafargueSupreme Court of Arkansas · 1861

3Cited by4 opinions

  1. Board of Com'rs v. Searight Cattle Co.Wyoming Supreme Court · 1892
  2. Northern Pacific Railroad v. PattersonMontana Supreme Court · 1890
  3. Edward Hines Yellow Pine Trustees v. KnoxMississippi Supreme Court · 1926
  4. Yazoo Delta Lumber Co. v. EastlandMississippi Supreme Court · 1913

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