Burroughs v. Vance

Citations

• 75 Miss. 696

Syllabus

<p>1. Tax Sale. Power of collector after bidding.</p> <p>So long as a tax sale remains in fieri, the collector has power to deal further with the lands. He may resell or permit the owner to pay his taxes, including costs and damages.</p> <p>2. Same. Fraud or mistake.</p> <p>If a tax collector, before the sale, receives a check sufficient in amount to pay the owner’s taxes on a large body of land, and treats the same as payment on all the land except one small tract, which he sells, and the check is, after the sale, but before the execution of the tax deed to the small tract, actually collected in money and paid into the proper treasury, the sale must have been either mistakenly or fraudulently made.</p> <p>3. Same. Amendment of pleading.</p> <p>If it be manifest that a tax sale was made through fraud or mistake, the person damaged thereby can amend his pleadings, after a reversal of a decree against him by the supreme court, so as to charge the same.</p> <p>4. Same. Presumption as to payment of bid.</p> <p>It will be presumed that a purchaser at a tax sale paid his bid at the date of his deed, there being no evidence to the contrary.</p>