Darrington v. Rose

Citations

• 128 Miss. 16
• 90 So. 632

Syllabus

<p>1. Taxation. Notice by clerk need not state the exact date of filing of assessment rolls.</p> <p>Under section 4303, Code 1906 (section 6937, Hemingway’s Code), which provides that, when the tax assessor returns and files the assessment rolls in the office of the clerk, he shall give notice thereof, as well as of the date of the meeting of the board to consider the same, by publication in some newspaper published in the county, etc., which shall be notice to the taxpayers of the county of the contents of such rolls so filed, and all taxpayers shall be held to have notice of the time of filing objections to such assessment rolls and of the time of the hearing of the same by the board. Held, it is not required that such notice so published by the assessor .shall state the exact date of the filing of such rolls with the clerk; it being necessary to state only that such rolls are on file.</p> <p>2. Taxation. Any person interested in the land is given a statutory right to redeem from tax sale.</p> <p>Under section 79 of the Constitution of 1890, which secures the right of redemption of lands from tax sale “in favor of owners and persons interested in such real estate,” and section 4330, Code 1906 (section 6964, Hemingway’s Code), which provides for the redemption of lands sold the state for taxes by “the owner of the land or any person interested,” and section 4338, Code 1906 (section 6972, Hemingway’s Code), which gives the right of redemption of lands from tax sales to individuals by “the owner of the land or any person for him,” held, although there is some variation in the language used in said constitutional provision and statutes as to who is given the right to redeem, nevertheless, construed together,' the right to redeem is as broad in one as in the other, and any owner of land, or person interested therein, is given the right to redeem.</p> <p>3. Taxation. Redemption statutes are to be liberally construed in favor of redemption, and such right is not confined