Delta & Pine Land Co. v. Adams

Citations

• 93 Miss. 340
• 48 So. 190

Syllabus

<p>1. Chancery Practice. Appeal. Decree overruling a demurrer. Code-1906, § 34.</p> <p>An appeal from a decree overruling a demurrer to a bill in equity, under Code 1906, § 34, authorizing the granting of such appeals,, should be denied where the principles of the cause are already settled and an appeal would result in unnecessary delay and expense.</p> <p>2. Same. Taxation. Collection of daclc taxes. Suits for personal decrees. Code 1906, § 4256. State revenue agent. Supplemental' Mil in equity. Injunction against sale of property. Parties. Supreme court practice.</p> <p>Where a suit in equity was instituted by the state revenue agent' to enjoin a corporation from disposing of its land until bade taxes should be paid and for a personal decree for the amount of the taxes under Code 1906, § 4256, providing that every lawful-tax levied by the state, a county or municipality, is a debt due by the person owning the property and may be recovered by action:—</p> <p>(a) The proceeding is not an attachment in chancery and the bill need not contain the essential averments required in such case; .and</p> <p>(6) A supplemental bill, proceeding on substantially the same facts as the original one, but asking as additional relief a personal der cree predicated of an adjudication, made after the filing of the original bill, upholding the validity of an assessment, does not present a new and different case, and may be properly allowed; and</p> <p>(c) An injunction having been issued, upon rendition of a final decree for the taxes, it should provide that upon its enrollment the injunction should be dissolved, since the enrollment of the decree establishes a judgment lien on the property for the taxes; and</p> <p>(d) The contention that the county tax assessors and collectors during the period when, the taxes sued for should have been assessed are necessary parties to the suit, cannot be raised for the first time in the supreme court.</p> <p>3. Taxes. Bach taxes. Code 1906, § 4256. D