McArdle's Estate v. City of Jackson, 38545
| Citation | 63 So.2d 101,215 Miss. 571 |
| Decision Date | 23 February 1953 |
| Docket Number | No. 38545,38545 |
| Parties | McARDLE'S ESTATE v. CITY OF JACKSON. |
| Court | United States State Supreme Court of Mississippi |
Henley, Jones & Woodliff, Jackson, for appellant.
Satterfield, Ewing, Williams & Shell, Jackson, for appellee.
The taxing authorities of the City of Jackson assessed certain business property of the appellant on Capitol Street in the City of Jackson for the sum of $193,500. The appellant protested the assessment and petitioned for a reduction of the same to the sum of $139,000. The protest and petition were denied, the appellant appealed to the circuit court, which, after a jury verdict sustaining the assessment as made, entered its judgment accordingly, and from that judgment as appeal was taken to this Court and we affirmed the judgment appealed from. Miss., 61 So.2d 400.
On the appeal to the circuit court the judgment there rendered did not include the damages at the rate of ten per centum on the amount which is alleged to have been in controversy, the damages being claimed under Section 1196, Code of 1942. In fact the circuit court was not requested to apply that statute because of the unsuccessful appeal to it from the assessment made by the municipality. Nor was any cross-appeal taken or cross-assignment of error filed on the appeal from the circuit court to this Court, and the issue was not raised in the brief of the appellee as filed in this Court. Neither was this issue raised by a suggestion of error here to our affirmance of the judgment appealed from, as rendered.
We are therefore of the opinion that the motion to now correct the judgment so as to render the judgment which the appellee says that the circuit court should have rendered should not now be entertained.
The appellee in its motion to correct the judgment rendered by us also asks that we amend our judgment so as to include five per centum as damages under Section 1971, Code of 1942, on the amount of the assessment that was challenged by the taxpayer, that is to say, on the difference between $139,000 and $193,500. The statute invoked provides for the assessment of the five per centum damages in case of an unsuccessful appeal here 'if the judgment or decree affirmed be for a sum of money' or if the judgment 'be for the possession of real or personal property.' We do not think that the judgment appealed from provided either for the payment of a sum of money or for the possession of real or personal property, or otherwise...
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Fondren v. State Tax Commission
...that assessments must be equal and uniform in the taxing district. McArdle's Estate v. City of Jackson, 215 Miss. 571, 61 So.2d 400, 63 So.2d 101 (1952); Lavecchia v. Mayor and Aldermen of City of Vicksburg, 197 Miss. 860, 20 So.2d 831 (1945); Redmond v. City of Jackson, 143 Miss. 114, 108 ......
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Alexander v. Mayor and Bd. of Aldermen of City of Natchez
...other circumstances that tend to enhance its value'. In McArdle's Estate v. City of Jackson, 1952, 215 Miss. 571, 61 So.2d 400, 402, 63 So.2d 101, 402, these statutes were considered and the Court 'All of the facts as to the condition of the property, its surroundings, its improvements, and......
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Freeman v. State, 44518
...definiteness and sufficiency of an offer of proof. McArdle's Estate v. City of Jackson, 215 Miss. 571, 586, 61 So.2d 400, 405, 63 So.2d 101 (1952); Stone v. State, 210 Miss. 218, 49 So.2d 263 (1950); Boyd v. State, 202 Miss. 509, 32 So.2d 452 (1947). In short, the offer must clearly state w......
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Thompson v. Anding, 51181
...that assessments must be equal and uniform in the taxing district. McArdle's Estate v. City of Jackson, 215 Miss. 571, 61 So.2d 400, 63 So.2d 101 (1952); Lavecchia v. Mayor and Aldermen of City of Vicksburg, 197 Miss. 860, 20 So.2d 831 (1945); Redmond v. City of Jackson, 143 Miss. 114, 108 ......