FOSTER, Circuit Judge.
Appellees filed separate bills to enjoin the collection of certain taxes. They admitted owing some $93,000 in taxes, but allege that appellant, the sheriff and tax collector of Smith county, Mississippi, had illegally demanded an excess of 15 per cent. of taxes and in addition penalties of 10 per cent., and unless restrained would proceed to sell their property. The amount in dispute was deposited in court, and the suits were consolidated for...
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