Brigins v. Chandler

Citations

• 60 Miss. 862

Syllabus

<p>1. Tax-Sale. Subsequent execution and dating of deed. Time of sale, how proved.</p> <p>Where land is sold for taxes on the day prescribed by law for such sales, the title of the purchaser is not aifected by the fact that the deed was executed on a subsequent day, and dated on the day of its execution; and a recital in the deed that the sale was made on the day of the date of the deed does not preclude the party claiming title thereunder from showing aliunde that the sale was made at the proper time.</p> <p>2. Taxes. Assessment in 1871. Effect of unnecessary action of supervisors under Code.</p> <p>Where a valid assessment of lands, made in 1871, was completed before the revenue chapter of the Code of 1871 took effect, any subsequent action of the Board of Supervisors with respect to the assessment-roll, under the mistaken view that it was required by that chapter, could not impair the validity of such assessment so far as concerned any person not wronged or injured by such unnecessary action.</p> <p>3. Same. Assessment. Proviso to sect. 1675, Code 1871.</p> <p>By the proviso to sect. 1676 of the Code of 1871 the operation of the revenue chapter contained in that Code was suspended as to the assessment of lands until 1875.</p> <p>4. Same. Assessment. Roll delivered, but not filed.</p> <p>It was not necessary to the validity of an assessment made in 1871, under the laws then in force, that the roll should have been actually filed, if it was, in fact, delivered to the clerk of the Chancery Court at the proper time.</p> <p>6. Same. Levy thereof. Special meeting of supervisors. Presumption.</p> <p>Where it appears that the taxes of a particular county were levied at a special meeting of the Board of Supervisors, it is presumed, in the absence of any-showing to the contrary that the meeting was rightfully held, such meetings being authorized by law.</p> <p>6. Same. Levy, when to tie made. Codes of 1857 and 1871.</p> <p>Art. XXIV. on page 418 of the Code of 1857, contin