Dodds v. Marx

Citations

• 63 Miss. 443

Syllabus

<p>1. Tax Saee. Double assessment. Sight of landowner to pay under either.</p> <p>If there be two assessments of land, each sufficient to support a sale by the tax collector for the taxes thereby due, and the owner of the land pays the taxes under either, a sale under the other assessment is unlawful.</p> <p>2. Same. Defective assessment of land. Parol evidence to cure. Sections 490, 491, Code 1880, applied.</p> <p>Under ¡5$ 490 and 491, in relation to the assessment of lands for taxes, which provide for the admission of parol evidence if there is “ enough in the description on the roll to be applied to a particular tract of land by the aid of such testimony,” and that a description “ as a part of a designated tract or division shall be held to embrace such part as is the subject of separate ownership as one tract,” the following description on an assessment roll, to wit: “Lot two, and parts of lots one and three, Haley plat, in the town of H.,” is sufficient to permit the introduction of parol evidence for the purppse of identification, and payment under such assessment protects the landowner against a sale of the land for taxes under a more specific assessment, if it be clearly shown by parol evidence that the land paid on is the same as the land sold.</p>