Ferrill v. Dickerson

Citations

• 63 Miss. 210

Syllabus

<p>Tax-Title. List of lands. Tax collector’s certificate.</p> <p>Section 1698 of the Code of 1871, in relation to “Sales of land for taxes,” required the tax collector to file in the office of the chancery clerk a “ list of the lands sold to the State and the amount of tax and costs, which list shall be certified under his hand to be correct; and said list of lands sold to the State shall be in lieu of conveyances, and shall vest title in the State.” A purchaser from the State of land sold under this statute must, in establishing his title, adduce in evidence the list of lands certified as required, and the certificate of the chancery clerk stating the facts which should be shown by the collector’s certificate, and certifying that they appear “from the report of the tax collector,” is not tantamount to the collector’s certificate.</p>