Griffin v. Dogan

Citations

• 48 Miss. 11

Syllabus

<p>1. Chancery — tax-titles.—As a general rule, it is incumbent on the complainant wbo relies upon a tax-title, to allege that the assessor and collector have each done all the acts and things prescribed by law to make the owner of the property debtor for the taxes, and to create a charge upon the property, and also that all those conditions have been complied with, the compliance with which authorizes a sale for the non-payment.</p> <p>2. Same — act of 1860. — The <c act for the better security of titles to land,” etc., approved February 10, 1860, does not relieve tax assessors or collectors from any of their duties under the previous laws, but merely relieves tax sales from all infirmities except such as arise from <c fraud or mistake in the assessment or sale,5’ or from the actual payment of the taxes eebefore sale.”</p> <p>3. Same — practice.—The existence of such exceptional matters as, under the act of 1860, invalidate a tax-deed, need not bo negatived by the party propounding the deed, but must be adduced by the party who impeaches the deed.</p> <p>4. Taxing power — eminent domain. — Sales for taxes and taking private property for the public use, though both referable to- the sovereign power of the state, are different and distinct; the one being for the recovery of a debt due the government, the consideration for which is the protection of person and property, and for the enforcement of the performance of a duty by the taxpayer, the performance of which is essential to the maintenance of government; and the other being the appropriation of private property, or some use or easement respecting it, for the public use, full compensation therefor first being made; the latter being always done under judicial or quasi judicial proceedings, and the former by the summary action of the tax collector.</p> <p>5. Same — rebellion.—Arrearages of taxes accruing during the rebellion are not presumed to have been laid in aid of the rebellion; but if so, must be set up and pr