Brougher v. Conley

Citations

• 62 Miss. 358

Syllabus

<p>1. Tax Sale. Postponement by board of supervisors. Section 558, Code 1880.</p> <p>Section 558 of tbe Code of 1880 provides that, “'If from any cause a sale of any land for taxes, which is liable to such sale, shall not be made at the time appointed by law for such sale, it may be sold thereafter in the same or a subsequent year, at any time designated therefor by order of the board of supervisors of the county.” This provision does not authorize a board of supervisors, on the day fixed by law for the sale of lands for taxes, to make an order relieving the tax collector of his duty to sell delinquent lands on that day, and fixing a future day for such sales; and any such order, and sales-made in pursuance thereof, are nullities. ,</p> <p>2. Same. Power of supervisors to postpone. Section 558, Code 1880, construed.</p> <p>The purpose of the statute quoted above is to provide for failures to sell lands, for taxes at the time prescribed by law. And the power conferred upon a board of supervisors to fix another time for such sales can only be exercised subsequently to the day designated therefor by law, and cannot be used to-postpone sales that should be made on that day.</p>