Robertson v. Planters' Oil Works

Citations

• 127 Miss. 610
• 90 So. 325

Syllabus

<p>Evidence. Deed near time for assessment is admissible as to value, but not if given some time previous, unless any variation in value is shown.</p> <p>A deed given at or near the date fixed as the time for liability for assessing property for taxation is admissible on the question of value; but its recitals as to consideration are not conclusive, but are subject to explanation or contradiction. If an appreciable lapse .of time exist between the date for assessment and the date of sale, such deed is not admissible, unless the party offering it in evidence couple it up by showing there was no variation in values between such dates, or, if there is a variation, by. showing the nature and extent thereof, with reasonable certainty.</p>