Cole v. Coon

Citations

• 70 Miss. 634

Syllabus

<p>1. Tax-title. List of lands. Certificate. Code 1871, 21698.</p> <p>Under 2 1698, code 1871, requiring a tax-collector to file with the chancery clerk a list of lands sold for taxes, “certified under his hand to be correct,” which shall be in lieu of conveyances, it is sufficient that a list be filed, subscribed by the tax-collector, though omitting to state that it is a correct list.</p> <p>2. Same. Code 1871, 21709. Lapse of three yews. Irregularity.</p> <p>Under 21709, code 1871,.where more than three years elapsed after a sale of land for taxes, any mere irregularity, as an excessive levy, cannot be made available to defeat the tax-title. Gibson y. Berry, 66 Miss., 515; Signian v. Lundy, lb., 522.</p> <p>3. Same. Code 1871, 21709. Invoiced without being pleaded.</p> <p>The curative effect ol 2 1709, code 1871, as to tax-sales, is always available where the facts make the statute applicable. Unlike a mere statute of limitations, it is not required that it shall be pleaded. It may be invoked on appeal for the first time.</p>