Brooks v. Shelton

Citations

• 47 Miss. 243

Syllabus

<p>1. Relief in equity against erroneous tax assessments — diligence.— Courts in equity bold parties seeking relief against assessments alleged to be excessive or erroneous, to show that they have exercised strict diligence in availing themselves of every opportunity elsewhere afforded by statute for a correction of the alleged errors.</p> <p>2. Chancery. — jurisdiction.—tax assessments. — A court of equity has no jurisdiction to revise or correct erroneous assessments. The proper forum for such revision and correction is the board of supervisors; and, for this purpose, application must be made in the manner and within the time prescribed by statute.</p> <p>3. Same — practice.—On dissolution of an injunction restraining taxes, it is error to enter a decree on the injunction bond and against the sureties for the whole amount of taxes enjoined, and ten per cent damages thereon and costs. The decree should be for only the ten per cent and all costs and the taxes should bo remitted to the tax collector for collection. Rev. Code of 1871, § 1751.</p>