Carlisle v. Goode

Citations

• 71 Miss. 453

Syllabus

<p>1. Tax-title. Void assessment-roll. Filing after time. Gode 1880, # 499.</p> <p>Under § 499, code 1880, requiring the tax-assessor to deliver the land assessment-roll to the clerk of the board of supervisors on or before the first Monday in July, failure by a tax-assessor to file the roll of 1889 until the nineteenth day of July of that year rendered the assessment invalid, and a sale for taxes based thereon conferred no title. Stovall v. Gornnor, 58 Miss., 138.</p> <p>2. Same. Void assessment. Gwrative act of 1892.</p> <p>The act of 1892 (Laws, p. 28), validating and legalizing- assessments of lands in all counties for the years 1889 and 1890, cannot apply retrospectively so as to cure a sale for taxes made previous to said act under a void assessment. Dingey v. Paxton, 60 Miss., 1038.</p>