Levenworth v. Greenville Wharf & Storage Co.

Mississippi Supreme Court
Levenworth v. Greenville Wharf & Storage Co., 82 Miss. 578 (Miss. 1903)
Calhoon

Levenworth v. Greenville Wharf & Storage Co.

Opinion of the Court

Calhoon, J.,

delivered the opinion of the court.

The assessment roll shows, at the head of the page, the words, “Huntington & Le Valley Add.,” and below this the words, printed, “section,” “township,” “range,” and below this the names of the parties assessed, with the word “all,” and under the column “section” the figures “9” and “10,” and under the word “range” the figures “18.” The appellant’s claim is that this is a good assessment of all of lots 9 and 10 of block 18- of the Huntington & Le Valley addition to the city of Greenville. The words “lot and block” do not appear on the page, nor do they appear anywhere in the attempted assessment of that addition. We agree with the chancellor below that they cannot be supplied by parol testimony.

Affirmed.

Reference

Full Case Name
John H. Levenworth v. Greenville Wharf and Storage Company
Cited By
1 case
Status
Published
Syllabus
Taxation. Assessment. Ambiguity. Pa/rol evidence. An assessment of land in these words, “Huntington & Le Valley, Add. Owner’s name, Goyer Company. All section 9 and 10, Township -, Range 18,” cannot be shown by parol to mean lots 9 and 10 of Block 18 of Huntington & Le Valley’s addition to the city of Greenville.