Beirne v. Burdett

Citations

• 52 Miss. 795

Syllabus

<p>1. Tax Title: Confirmation of same. Section 175$. Levee taxes.</p> <p>Section 1753 of the Code of 1871 was designed to regulate the practice in suits-in equity for the confirmation of tax titles in all cases, however obtained, whether of sale for state, county, city, or levee taxes. Levee tax titles,, whether acquired by purchase at public sale by the tax collector or from the-levee treasurer after the lands are “struck off” to him, are placed upon the same footing of prima facie validity, which is to be determined by the proceeding for confirmation, wherein all persons in interest may be heard. Such a proceeding is to adjudicate upon the validity of the title, not to disturb, possession.</p>