Rule 14 - Findings of Fact and Calculations during the Course of an Appeal(a) Finding of Fact by the Supreme Court. The Supreme Court (and the Court of Appeals on those cases assigned to it by the Supreme Court) may try and determine all issues of fact which may arise out of any appeal before it and which are necessary to the disposition of the appeal, and, to this end, may, by order in each case, prescribe in what way evidence may be produced before it on the issue.(b) Finding of Fact by the Trial Court. In the event the Supreme Court or the Court of Appeals so directs, the trial court may determine all issues of fact which may arise out of any appeal submitted to the trial court for a determination, and which may be necessary for the disposition of cases on appeal.(c) Calculations. When a party relies on an error in the calculation of interest or damages as a reason for altering a judgment, a true calculation shall be presented to the appellate court, in writing and figures, with a certificate by a certified public accountant not interested in the cause, that the calculation is correct; and no such error will be noticed unless so presented to the Supreme Court or the Court of Appeals.Advisory Committee Historical Note
Effective January 1, 1995, Miss.R.App.P. 14 replaced Miss.Sup.Ct.R. 14, embracing proceedings in the Court of Appeals. 644-647 So.2d XLVII-XLVIII (West Miss.Cases 1994).
Comment
Rule 14(a) is a restatement of the authority to determine facts arising out of the appeal itself vested in the Court by Miss. Code Ann. 9-3-37(1972).
Subdivisions (b) and (c) carry forward procedures, previously followed by the Court, except that (c) now requires that a certified public accountant prepare the certificate.
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