Clark v. Hibbler

Citations

• 109 Miss. 432
• 69 So. 220

Syllabus

<p>Taxation. Deed. Clerical error. Proceedings to correct.</p> <p>Under Code 1906, section 2771, providing that, if any tax collector shall fail to make a conveyance of land sold for taxes, the board of supervisors, on petition, may order his successor in office to make a conveyance; where a tax deed which erroneously recited that a sale was made on March 4, 1906, instead of the correct date March 4, 1907, for the taxes of 1906, it cannot be reformed or validated by an ex parte proceeding before the board of supervisors, the section of the code having no application to such a ease, since in that instance the tax collector did not “fail to make a conveyance.”</p>