Yowell v. Rogers, Et Ux.

-The appeal is from final- decree enjoining the municipality from levying taxes for debt service on the municipal assessment roll for the year 1936 on a part of a lot of land within the municipality in so far as the assessment applied to improvement made on the lot by the erection of a dwelling house thereon which was erected subsequent to the ,1934 amendment to the State Constitution exempting homesteads from taxation. The involved indebtedness was incurred by bonds issued prior to the date of the amendment. On completion of the dwelling and before January 1, 1936, the property, including…