Bower v. Chess & Wymand Co.

Citations

• 83 Miss. 218

Syllabus

<p>1. Tax Deed. Recital.</p> <p>A tax collector’s deed reciting that the sale was made for the taxes of the year in which the sale took place is void.</p> <p>2. Same. Parol evidence.</p> <p>Parol evidence is not admissible to contradict the recital of a tax deed by showing that the sale was made for the taxes of a different year from the one recited1 in the deed. Brigins v. Chandler, 60 Miss., 866, and HaircMe v. Chrisma/n, 60 Miss., 671, explained.</p> <p>3. Same. Bill to confirm. Demurrer.</p> <p>A demurrer to a bill in equity to confirm a tax deed does not admit the validity of the deed, although the bill avers that the recital in the deed of the year for the taxes of which the land1 was sold was a clerical error and the tax collector intended to have the deed recite that the sale was made for the year preceding the one actually recited and that the sale was in fact made for the taxes of the preceding year.</p>