Caruthers v. McLaran

Citations

• 56 Miss. 371

Syllabus

<p>1. Deed. Acknowledgment. Date of delivery not stated.</p> <p>The omission from the acknowledgment of a deed of the words, “on the day and year therein mentioned,” following the statement of delivery, is not a material defect. The acknowledgment need not fix the date of delivery. The deed operates inter partes from its actual delivery.</p> <p>2. Auditor’s Deed. Passes State’s title. Effect of recitals.</p> <p>A deed from the auditor of public accounts to land acquired by the State at a sale for taxes passes to the purchaser such title as the State has; and if, at the time of the execution of the deed, the State holds a title acquired at any sale, it passes to the purchaser, notwithstanding the deed may recite, in the part preceding the granting clauses, that the land was sold to the State on a day of sale different from that on which the title was really acquired, and when the sale was in fact void, and conferred no title.</p> <p>5. Taxes. Sales in 1875. Redemption. Statutes construed.</p> <p>Sect. 8 of an act approved November 1, 1873, provided, “that-in all cases of sales of land for taxes, the owner thereof, or any person claiming title thereto, shall be allowed twelve months to redeem said land,” etc. The act was entitled, “ An act for the relief of the tax-payers of 1873.” Its manifest purpose was, to afford relief to the tax-payers of that year, and the general words quoted in reference to redemptions must be limited so as to give effect to the intendment of the statute. It was not the intention of the Legislature that this provision for redemption should apply to any other sales than those for the taxes of 1878, made in pursuance of the act referred to; but, if that was not so, then said provision, together with the revenue system upon ’which it depended, was repealed by the act of 22d of December, 1874, which also reenacted art. 9 of chap. 22 of the Code of 1871, giving two years for redemp-tions.</p> <p>4. Tax Sale. Redemption. Abatement Act of 1875.</p>