Gregory v. Brogan

Citations

• 74 Miss. 694

Syllabus

<p>1. Tax Sale. Bow land offered. Code 1880, g 521.</p> <p>Under the code 1880, § 521, it was the duty of the tax collector, in making sale for delinquent taxes of a tract of land constituting one body, assessed and described by United States survey deserip-' tions, to first offer forty acres and sell it for the taxes due on the whole tract if he could; if it failed to bring the taxes due on the whole tract, then he should have added forty acres and offered eighty acres and have sold that for the taxes due on the whole if he could; failing- in this, he should have added forty acres and offered one hundred and twenty acres; and so on, adding forty acres at a time, until the whole taxes were bid; and he should have designated each time he made an offer the land offered; and the whole tract should not have been sold until he had offered the parts as above stated and failed to receive a bid covering the taxes on the whole.</p> <p>2. Same. Sepa/rate assessments. Sarnie person.</p> <p>The above was true, under code 1880, 1521, even where the land constituting one tract was assessed to the same person in separate assessments.</p> <p>3. Same. Wrongful sale.</p> <p>A sale of land made in March, 1892, for the taxes of 1891, in violation of code 1880, $ 521, was void.</p> <p>4. Tax Title. Confirmation. Defendant’s title.</p> <p>The complainant who seeks to confirm a tax title cannot recover because of any defects in the title of one whom he has made a defendant to his suit; he must recover, if at all, on the validity of his own title.</p>