Parisot v. Tucker

Mississippi Supreme Court April 15, 1888

Parisot v. Tucker, 65 Miss. 439 (Miss. 1888)

Cooper

Opinion of the Court

Cooper, C. J.,

delivered the opinion of the Court.

The heirs at law of Birmingham tools: by descent freed from the claims of his creditors so much of the land upon which he resided at his death as did not exceed 80 acres in extent or $2000 in value.

If an execution had been levied on the lands during Birmingham’s life the valuation at the time of allotment of the homestead would have prevailed, and if the part alloted had thereafter increased in value there could have been a new allotment so as to keep the property within the limits of the law; but his death is made by the statute the point of time at which the right of the heir at law is to be measured, and a subsequent appreciation or depreciation in value would not change the allotment.

*443But it is not clear from the conflicting evidence that the value of the whole land exceeded $2000 at the date of Birmingham’s death, and it is certain that the whole was less than 80 acres.

The decree of the chancellor is therefore affirmed.

Reference

Full Case Name: S. H. Parisot v. T. D. Tucker, Administrator
Cited By: 5 cases
Status: Published
Syllabus: 1. Homestead. Lot in village and field separated therefrom. Case in judgment. A man owning and occupying with his family a four acre lot in a village, and conducting thereon a hotel business, and owning and cultivating seventy-four acres of land separated from such lot only by a railroad right of way and depot grounds, may hold both parcels of land as his homestead exemption, if the value thereof does not exceed §2000, under Sections 1248 and 1249, Code of 1880, the former of which allows to the head of a family “the land and buildings owned and occupied as a residence ” by him, not exceeding eighty acres in quantity and $2000 in value; and the latter allows the head of a family, “ residing in a city, town or village, the land and buildings owned and occupied as a residence” by him, not to exceed $2000 in value. 2. Same. Descent to heir. Value when fixed. Under Section 1277, Code 1880, which provides that exempt property shall, “on the death of the husband or wife owning it,” descend to the heirs, the extent in value of a homestead descending to the heirs of- a decedent is fixed by the value thereof at the time of the ancestor’s decease.