Brown Land Commissioners v. Ford

Citations

• 112 Miss. 678
• 73 So. 722

Syllabus

<p>1. Taxation. Tax title. Judgment. Oonclusiveness. Void tax sale. Actions. Presentation of claim. State’s liability to suit. Tenue.</p> <p>Where in ah action under Code 1906, section 2927, to confirm a tax title conveyed hy the state there was a decree declaring the purchasers title void, such a decree would justify the presentation to the auditor of a claim for the purchase money and if the auditor should refuse to issue a warrant in payment of the claim thus presented then, and not until then, could the purchaser under section 4800 of the code institute a suit against the state.</p> <p>■ 2. States. Actions. Liabilities to suit-.</p> <p>A suit against the land commissioner to recover the purchase price of a tax title subsequently declared void is really an action against the state, in its sovereign capacity and is controlled by section 4800, of Code 1906.</p> <p>3. Same.</p> <p>Under section 4800, Code 1806, requiring suits against the state to he brought in the court having jurisdiction of the subject matter which holds its session at the seat of government, an action against the state to recover the purchase price of a void tax title was improperly brought in Wilkerson county.</p> <p>4. Taxation. Void tax title. Actions. Statute.</p> <p>Under section 4801, Code 1906, so providing, a bill to recover from the state the purchase price of a void tax sale cannot be taken as confessed.</p>