Dees v. Kingman

Citations

• 119 Miss. 199
• 80 So. 528

Syllabus

<p>1. Taxation. Land subject to taxation. State land.</p> <p>Lands conveyed to the state, under Act of Congress, approved September 28, 1850 (9 Stat. 519, c. 84), as swamp and overflow land, became the property of the state and as .such were not subject to taxation.</p> <p>2. Adverse Possession. Doctrine of lost grant. Applicability.</p> <p>The doctrine of lost grant cannot be invoked where the defendant does not plead a grant from the state to any particular individual and does not show that prior to the tax sales relied’ upon hy him, any individual was in possession claiming title from the state, or that the land was ever the subject of private ownership, and therefore subject to taxation until conveyed to plaintiff’s predecessor.</p> <p>3. Taxation. Tax title. Invalidity. Refund.</p> <p>Where after lands had become subject to taxation, the defendant claiming under an invalid title paid the taxes, on the lands in dispute he should be reimbursed for such payments.</p>