Gibson v. Berry

Citations

• 66 Miss. 515

Syllabus

<p>1.'Tax Saue. Lapse of three years. Code 1871, $ 1709.</p> <p>Section 1709 of the code of 1871, which provides that, “ no suit shall be commenced in any court of this state to invalidate any tax-title to lands after three years from the time said land was sold for taxes,” was in force and applicable to the tax sales made in March, 1876, for the delinquent taxes of 1875. Its subsequent repeal before the expiration of the three years did not affect the right of the purchasers at such sales.</p> <p>2. Same. Effect of the lapse of three years under $ 1709, code 1871.</p> <p>Said statute had the effect to preclude inquiry into tax sales made under it for any mere irregularity attending the sale, and this whether the tax-title is asserted by a plaintiff or defendant.</p> <p>3. PbACTice. Exclusion of evidence for defendant.</p> <p>A court may exclude all the evidence introduced by a defendant on the same grounds on which it would exclude the evidence of a plaintiff.</p>