Eskridge v. McGruder

Citations

• 45 Miss. 294

Syllabus

<p>1. Construction or statute, act or 9th February, 1860, by which part OR THE TERRITORY OR TABBAHATCHIE COUNTY WAS TRANSRERRED TO SUNrbower.— The act of the legislature of 9th February, 1860, by which a portion of Tallahatchie county was transferred to and made part of Sunflower county, did not deprive the sheriff and tax collector of Tallahatchie county of the right to sell land embraced in this transfer, for the non-payment of the levee taxes of 1859, due by the act of 2d December, 1858, and a sale made of such land by the sheriff of Tallahatchie county, on the 9th April, 1860, was valid, and his deed conferred title on the purchaser.</p> <p>2. Same — Statutes in pari materia. — It is a rule upon this subject that all statutes which relate to the same subject must be taken as one system and construed consistently. The act of 1860 does not refer to that of 1858, and those statutes can be “ construed consistently,” by holding them to be “one system,” and that the collection and distribution of the levee tax of 1859 was not changed by the transfer act of 1860.</p>