City of Laurel v. Weems

Citations

• 100 Miss. 335
• 56 So. 451

Syllabus

<p>1. Taxation. Exemption.' Governmental agencies. Code 1906, section 5251, par C.</p> <p>Where a municipality purchased a lot in March, 1906, upon which taxes for the year 1906 had been assessed to parties unknown, and these taxes not being paid the lot was sold for unpaid taxes in March, 1907. Held, that under Code of 1906, section 4251, par C, exempting from taxation all the property of municipal corporations, the purchaser at such sale acquired no title.</p> <p>2. Same.</p> <p>After the municipality purchased the lot, the taxing official could not take any further steps looking to the collection of the tax, and the subsequent sale of the land for taxes was a nullity.</p>