H. Weston Lumber Co. v. Durham

Citations

• 109 Miss. 362
• 69 So. 177

Syllabus

<p>Taxation. Sale. Time. Statutes. Thereafter.</p> <p>Code 1906, section 2933, provides that at tax sales the collector shall strike off unsold lands to the state and that he shall, on or before the first Monday of April “thereafter,” transmit to the land commissioner a certified list of such lands. In 1908 the legislature changed the date of tax sales from the first Monday in March to the first Monday in April, but did not amend section 2933. So that since the courts cannot eliminate the word “thereafter” from section 2933, the statute in plain terms fixes the date for transmitting the list of lands struck off to the state, as the first Monday in April “after” the day of sale, and where the report of the sale which was held in April was filed before the first Monday of the following April, the sale was valid.</p>