Capital State Bank v. Lewis

Citations

• 64 Miss. 727

Syllabus

<p>1. Tax-Title. Validity of. Law applicable to.</p> <p>The validity of a tax-title must he determined by the law as it existed at the time of the assessment and sale.</p> <p>2. Tax Sale. Validity of. Legality of levy.</p> <p>A sale of land for taxes, a part of which was levied legally and a part illegally, is void.</p> <p>S. Same. Place of. Levy of taxes. Board of supervisors.</p> <p>A levy of taxes made by a board of supervisors while holding its session at . a place where it was not authorized by law to hold a session is void, and a sale thereunder confers no title.</p> <p>4. Tax-Title. Setting aside thereof. Tender of taxes due. State of law in 1875.</p> <p>In 1875 there was no statute, in this State which required the owner of land sold for taxes to have paid or tendered to the tax collector before sale the amount of taxes legally chargeable on the land, as a condition precedent to his right to have the title invalidated on account of a part of the taxes being illegal. The statutes subsequently passed to that effect do not operate retroactively.</p> <p>5. Tax Sale. Failure of title thereunder. Bight of purchaser to reimbursement for land sold in 1875. What necessary to support lien therefor.</p> <p>On a failure of title to lands sold to the State for taxes in 1875, and purchased from the State by an individual in 1885, the latter still has a lien on such land for the amount of purchase-money and taxes paid out by him with interest and damages, as provided by § 1718, Code of 1871, if there was an effort by the proper officers to subject the land to sale for taxes due and unpaid; and no valid levy, assessment, or sale is necessary to support such lien.</p> <p>6. Same. Lien of purchaser. Bepeal of § 1718, Code of 1871, by act of 1877.</p> <p>The repeal, by act approved February 1, 1877, of the statute securing such lien operated only on sales thereafter to be made, and did not affect liens existing, complete, and vested before such repeal.</p>