Gibbs v. Dortch

Citations

• 62 Miss. 671

Syllabus

<p>1. Tax Title. Certificate to list of lands. Name of collector only in body thereof.</p> <p>A tax collector’s certificate to a list of lands sold to the State, made under § 40 of the Revenue Act of 1878, which provides that such “list shall be certified under his hand to be correct,” is not defective because the name of the collector is not subscribed thereto but appears only in the body thereof, as “I, F. M., sheriff and tax collector of” a certain named county, “do hereby certify,” etc.</p> <p>U. Same. Certificate to list of lands. Written by deputy instead of by collector.</p> <p>And the fact of such certificate having been written by a deputy instead of by the tax collector himself does not render it void, if it was written under the direction of the collector and as his act.</p> <p>•3. Same. Defective certificate to assessment roll. Effect under Revenue Act, 1878.</p> <p>Section 27 of the Revenue Act of 1878, after' providing for the examination and correction of the assessment roll by the board of supervisors of each * county, provided further that “if said board shall receive and approve such assessment the clerk shall make two fair copies of the roll as examined and corrected,” and on or before the first day of October shall deliver one copy to the tax collector and transmit the other to the auditor of public accounts. No defect or irregularity in (nor even the entire absence of) such certificate to the copy of the assessment roll delivered to the tax collector was sufficient to invalidate a sale for taxes due and unpaid, made at the proper time and place, upon a valid assessment, and protected by £ 42 of the Revenue Act of 1878, to the effect that no defense shall be available against the title conferred by such sale, “ except by proof that the taxes for which the land was sold had been paid or tendered to the proper officer before sale.”</p>