Fitts v. Huff

Citations

• 63 Miss. 594

Syllabus

<p>1. Tax-Title. Offer to redeem. Insufficient tender. Case in judgment.</p> <p>In March, 1880, the lands of H. were sold for the unpaid taxes of 1879. In August, 1880, II. wrote to the auditor for a statement of the amount required to redeem the lands. The auditor replied immediately, giving a statement of the taxes then due. In February, 1881, H. forwarded to the auditor the amount due as per the statement furnished her in August, 1880, but made no tender of the taxes then due for the year 1880. On March 9,1881, the auditor replied, returning the money, saying that the lands in question were not on the revised list of forfeited lands compiled in accordance with an act of the legislature approved March 5,1880, and that the State had no claim on them. In this the auditor was mistaken, the lands being on such list. In 1883 B. bought the lands from the State and conveyed them to F. in 1884. F. brought an action of ejectment against H. to recover such lands. Held, that F. is entitled to recover. H. not having tendered the full amount of taxes due, the attempt to redeem.was ineffectual.</p> <p>2. Same. Offer to redeem. Mistake of auditor as to Staids ownership. Effect.</p> <p>Whether, in such case, the former owner would be permitted to redeem after the year allowed for the exercise of that right, because of the misleading information given by the auditor, quaere.</p>