Corburn v. Crittenden

Citations

• 62 Miss. 125

Syllabus

<p>1. Tax Sale. Lkl of lands. Defective certificate of tax collector.</p> <p>The fact that a tax collector’s certificate to a list of lands sold to the Slate for taxes is not dated does not vitiate the sales reported in such list.</p> <p>2. Same. List of lands. Defective certificate of auditor.</p> <p>And the failure of the certificate of the auditor of public accounts to show the date of the reception of such list in his office does not invalidate the sales embraced in the list.</p> <p>3. Same. List of lands. When sent to and received by auditor. Presumption.</p> <p>In the absence of proof as to the time when such a list was sent to or received by the auditor, it will be presumed that the same was sent as directed by law and duly received.</p> <p>4. Same. Several lots sold together. One tax. Assessment. Presumption.</p> <p>The sale of three town lots together for a single tax and costs is not illegal if the lots were assessed together for a single sum as one tract of land, and in the absence of proof it will be presumed that the assessment was thus made.</p> <p>5. Same. Por excessive taxes. Effect. Tender.</p> <p>A sale of land for an amount of taxes and costs in excess of what is due thereon is not invalid if there was no tender of the legal amount. Code 1880, \\ 525.</p> <p>6. Auditor’s Deed. Statement indorsed thereon. Statute construed. Case in judgment.</p> <p>Section 562 of the Code of 1880 provides that “ the auditor shall make a statement on each conveyance (of land) made by him of the amount of State taxes and damages thereon, and of the amount of county taxes and damages thereon, and of any other taxes and damages thereon; * * * and such conveyance shall not be valid unless it has been dealt with as herein provided.” To meet the requirements of this statute, the auditor indorsed upon a certain deed a statement as follows: “ State tax, general fund, one dollar and thirty-one cents; State tax, school fund, eighty cents; county tax, five dollars and seventy-