White v. Kelley

Essentially the same question is involved in both of these lawsuits. The question is whether or not any authority exists under the laws of Tennessee to prorate or apportion taxes which had become a lien on January 10, where the property thereafter was taken for public use within the ensuing year.

*579In the Chancery lawsuit this question was answered in the negative. In other words there was no authority to prorate a portion of the taxes under the circumstances stated in the question posed. In the law case the law court did prorate a portion of the taxes where the property was taken for public use…