Gee v. Tucker

Citations

• 127 Miss. 866
• 90 So. 712

Syllabus

<p>1. Taxation. Where sale of lands for taxes is not held at regular time, but under certain statutory provisions, sheriff should file conveyances immediately in chancery clerk’s office.</p> <p>When a sale of lands for taxes is not held at the regular time, but under sections 3935 and 4367, Code 1906 (sections 5370 and 7006, Hemingway’s Code), it is the duty of the sheriff to file the conveyances of lands sold to individuals immediately in the office of the clerk of the chancery court, as provided in section 3935.</p> <p>3. Taxation. Sale held void for sheriff’s failure to file conveyances ‘‘immediately.’’</p> <p>Under these sections, where land was sold to an individual on September 3d, and the conveyance was duly executed and acknowledged on that day, but was not filed in the office of the chancery clerk, until nine days thereafter, and the testimony of the deputy sheriff who made the sale was to the effect that he could have made out the list of lands sold to individuals within three or four hours, and there was no reason or excuse given why this conveyance was not filed before the expiration of nine days, then under this statute it was not immediately filed in the office of the chancery clerk, and the sale is void.</p>