Eastman-Gardner Co. v. Barnes

Citations

• 95 Miss. 715
• 49 So. 258

Syllabus

<p>1. State Lands. Swamp and overflowed lands. Taxation. “Tax lands.”'</p> <p>Lands granted by the United States to the state as “swamp and overflowed lands,” when patented by the state to a purchaser become taxable, and if thereafter sold to the state for taxes, the same will be held by the state as “tax lands” and not as “swamp and overflowed lands.”</p> <p>2. Same. “Tax lands.” Sow sold. . Land commissioner.</p> <p>“Tax lands” can be sold by the state, through the land commissioner, only under the laws regulating the sale of such lands.</p> <p>8. Same. Second sale of lands as “swamp and overflowed lands.” Illegality.</p> <p>A second sale of lands by the state as “swamp and overflowed lands”’ will not convey title, although the state held the lands at the time as “tax lands,” even as against a subsequent purchaser thereof from the state as “tax lands” having actual notice of the second sale of the same as “swamp and overflowed lands.”</p>