Speed v. McKnight

Citations

• 76 Miss. 723

Syllabus

<p>1. Bills oe Exceptions. Chancery court Chancery practice. Time for preparing. Code 1893, {¡§ 555, 735, 736.</p> <p>Where testimony is heard orally in the chancery court and the case taken under advisement, to be decided in vacation,, and decision is not rendered until the next term of the court, the time limited by statute (code 1893, {!{! 555, 735, 736) for the preparation of a bill of exceptions embodying the testimony does not begin to run until the decree is actually rendered.</p> <p>2. Assessments. Separated lots. Valuation. Change of by collector. Tax sales.</p> <p>Where several lots of land, separated from each other and of variant values, are assessed together at an aggregate valuation and the taxes on some of them are paid, the tax collector is not authorized to change the assessment so as to exclude therefrom the lots paid upon, deducting from the aggregate valuation a part, proportionate to the whole as the number of lots paid upon are to the entire number. A sale for taxes after such a cliang-e of the assessment by the collector is void. Coburn v. Crittenden, 62 Miss., 125, distinguished.</p>