Grayson v. Richardson

Citations

• 65 Miss. 222

Syllabus

<p>1. Tax Sale. Evidence. List of land.</p> <p>A list of lands sold to tbe State for taxes, duly made out according to law, is •prima fade evidence that the lands therein embraced were properly assessed, were delinquent for taxes duly imposed, and were sold according to law.</p> <p>2. Tax Title. Presumption as to filing of assessment roll.</p> <p>In a proceeding to confirm a tax bill, after prima facie proof of the validity of the assessment, if the assessment roll upon which the sale for taxes was based be introduced in evidence and fail to show the time when the same was filed wi th the clerk of the Chancery Court, it must be presumed to have been filed at the time prescribed by law.</p> <p>3. Tax Assessment. Appointment of delinquent assessor to make new roll.</p> <p>The appointment of a delinquent assessor to make a new assessment roll, though a breach of duty by the Board of Supervisors in executing the power vested in them by the 26th Section of an Act of the Legislature, approved March 5th, 1878, does not invalidate the roll made by him in pursuance of such appointment. Wolfe v. Murphy, 60 Miss., 1; Corburn v. Crittenden, 62 Miss., 125, Cited.</p> <p>4. Same. Approval of roll. Case in judgment.</p> <p>An order by a board of supervisors that an assessment roll “be received and the clerk Will certify copies thereof to the auditor as the law directs,” sufficiently shows an approval of the roll by such board. Wolfe v. Murphy, 60 Miss., 1, and Mills v. Scott, 62 Miss., 525, Cited.</p> <p>5. Tax Sale. Exemption of land held by Levee Board. Expiration thereof. Case in judgment.</p> <p>A certain tract of land held by the Liquidating Levee Board was sold by the commissioners for that board to one F., in September, 1881, and such sale was duly noted on the roll of forfeited lands in the tax collector’s office. F. conveyed the land to E., whose name was inserted on the assesment roll. Thereafter, in March, 1882, the land was sold to the State for the unpaid taxes of 188