Carlisle v. Yoder

Citations

• 69 Miss. 384

Syllabus

<p>1. Tax-title. Levee taxes. When payable under act of 1867.</p> <p>The clause of the act of Feb. 13, 1867 (Laws, p. 238), requiring that the levee taxes therein imposed “shall be payable on or before the first day of May in each and every year from the first day of May, 1868,” did not mean that the first payment of the taxes should be postponed to May 1, 1869. They became payable May 1, 1868, and annually thereafter.</p> <p>2. Same. Failure of collector to give bond. Lapse of time. Act of 1860.</p> <p>Where lands subject to such taxes were sold to the state on the second Monday of May, 1868, for the taxes delinquent for 1867, such sale was subject to the act of February 10, 1860 (Laws 1859-60, p. 213), which declares that, “no suit to set aside any title acquired under such sale hereafter to be made shall be brought unless within five years from the date of sale.” After such time, the title of a purchaser from the state could not be attacked because of the failure of the tax-collector to execute, before sale, the bond required by the said act of 1867.</p> <p>3. Same. Possession. Limitation. Code 1880, \\ 539. Curative effect.</p> <p>Actual occupation for three years, after one year from the date of sale, of any land held under a conveyance by a tax-collector in pursuance of a sale for taxes, will, under code 1880, § 539, validate such title, regardless of the fact that the land, being held by the levee board, was not subject to sale, or the fact that the assessment-roll was not properly returned by the assessor. McLemore v. Scales, 68 Miss., 47.</p>