Crawford v. McLaurin

Citations

• 83 Miss. 265

Syllabus

<p>1. Taxation. Assessment. Duty of taxpayer. Description of land.</p> <p>It is tbe duty of a taxpayer to render bis land for assessment by a correct description, and when be fails to list bis land under a description sufficiently definite to identify it, or to pay tbe tax imposed, he must bear tbe consequences which legally follow.</p> <p>2. Same. Duty of assessor.</p> <p>If a taxpayer renders to tbe assessor a list of lands so defectively described as not to identify it, tbe assessor does not violate bis duty by assessing tbe land under an accurate description, although it be assessed to an unknown owner.</p> <p>3. Same. Code 1892, $ 3776. Parol evidence. Assessment. Tax deed.</p> <p>Parol evidence is not admissible to show that tbe description, “Lot 6, Collier’s Estate, section 37, township 17, range 4 east, 13 acres” on an assessment roll includes “all of fractional section 39, township 16, range 4 east, 20 acres,” under Code 1892, § 3776, providing that parol evidence shall be admissible to apply a; description of land on an assessment roll or in a conveyance for taxes, where, it will show what land was assessed and sold, and there is enough in tbe description on tbe roll or conveyance to be applied to a particular tract of landJ by tbe aid of such testimony.</p> <p>4. SAME. Code 1892, <S 3775.</p> <p>A sale of land for taxes under the description on tbe 'assessment roll: “Owner’s name, unknown; division of section, 39; township, 16; range, 4 east; 20 acres” is not invalidated by tbe fact that the original owner caused bis land to be assessed as “Lot 6, Collier’s Estate, sec. 37, township 17, range 4 east, 13 acres,” and paid the taxes on such assessment; the case is not within any of tbe saving clauses of Code 1892, § 3775, providing that a failure to observe tbe requirements of tbe preceding section relating to tbe assessment of land shall not vitiate any assessment if tbe land be so described as to be identified, and that it shall be a sufficient identificat