Board of Mayor of Louisville v. Armstrong

Citations

• 113 Miss. 385
• 74 So. 285

Syllabus

<p>1. Action. Equity. Joinder of actions. Recovery of illegal taxes.</p> <p>Where several plaintiffs sued in one action to recover from a municipality taxes paid under protest on their several properties on an increased assessment of each and they were not joint owners of the property the assessment of which was increased, but each owned his separate and individual parcel of real estate upon which he had erected improvements, the value of which Varied according to the varying amounts expended in improving the same, and each complainant sought to recover back the tax charged to have been demanded unlawfully and in seeking such recovery every complainant was suing to recover back his own and not another’s tax. In such case there was no community of interest in the subject-matter of the suit and complainants could not combine their claims in one declaration at law or one bill in equity and a demurrer should have been sustained to such bill.</p> <p>2. Recovery of Alleged Taxes. Jurisdiction of 'chancery court.</p> <p>The chancery court has no original jurisdiction of separate demands of owners of realty to recover illegal taxes paid under protest.</p>