Caston v. Pine Lumber Co.

Citations

• 110 Miss. 165
• 69 So. 668

Syllabus

<p>1. Taxation. Property taxable. Growing timber. Sale for nonpayment of taxes. School lands. Conveyance of timber. Rights of purchaser. ,</p> <p>One person may own the land, and another may own the timber thereon, and the land may be separately assessed for taxation. to the owner thereof, and the timber growing thereon may also be assessed for taxation to the purchaser of same.</p> <p>.2. Public Lands. School lands. Conveyance by lessee.</p> <p>The right of the lessee of sixteenth-section lands to use the timber thereon is limited, but a valid conveyance of this right can be made which would transfer whatever rights the lessee had to use the timber.</p> <p>3. Sale Fok Nonpayment of Taxes. School lands. Conveyance of timber.</p> <p>Where the lessee of sixteenth-section land sold the timber thereon to one who had it separately assessed to it and paid the taxes thereon, but the owner- of the leasehold interest in the land failed to pay the taxes on the land and it was sold for such taxes, and the purchaser of the timber obtained from the board of supervisors a conveyance of the timber. In such case the purchaser of the timber by paying its taxes thereon retained its rights to the timber, which was a sufficient basis for the contract with the board of supervisors, and it was therefore the owner of the timber. And the purchaser at the tax sale acquired only the soil but no right to the timber. • '</p>