Belcher v. Mhoon

Citations

• 47 Miss. 613

Syllabus

<p>1. Constitutional law. — The act of the legislature, entitled ccAn act to provide for the better security of titles to lands held and claimed under tax sale and tax titles,” approved February 10, 1860, is a legitimate exercise of legislative power and discretion.</p> <p>2. Chancery — jurisdiction.—The proceeding, under that act, by bill in chancery, to perfect a tax title, might well be classified under that head of equity jurisprudence called tequia timet,” extended by the statute much further, however, but resting on that principle.</p> <p>3. Same — pleading.—The allegation in such bill, of a purchase and acceptance of a deed at a sale of lands for levee taxes, under the 6th section of an act entitled fiAn act to aid in repairing and perfecting the levee of the Mississippi river in the counties of Be Soto, Tunica, Coahoma, Bolivar, Washington and Issaquena,” approved Beoember 2, 1858, does prima facie in substance aver a vestiture of the title of the owner and all others interested, in the purchaser, and dispenses with the averment that the several prerequisites to authorize a sale have' been conformed to.</p> <p>4. Statutes — construction.—The act of 1860, to provide for the better security of titles to lands held or claimed under tax sale and tax titles, applies to lands claimed under a sale for levee taxes, dr under levee tax titles, or any other tax sale or title not embraced in the specific enumeration.</p> <p>5. Same. — The levee law of 1858 does not relieve the assessor and sheriff from the duty of following the law, but places the deed of the sheriff, conveying lands sold for levee taxes, upon the same footing as his deed when he sells land tinder judgment or decree of a court.</p> <p>6. Same. — The levee law of 1858 authorizes the commissioner to sell lands held by him before the period of redemption has passed, and convey such title as he has by virtue of the sale to him.</p> <p>7. Constitutional law. — It is competent for the legislature to enact law