Hardie v. Chrisman

Citations

• 60 Miss. 671

Syllabus

<p>1. Tax-Sale. Sale in 1867. Statute fixing time therefor.</p> <p>The act approved December 1, 1863 (Acts 1863, p. Ill), fixing the first Monday in July for the sale of lands delinquent for taxes, was in operation in 1867, and governed the sales for taxes made in that year.</p> <p>2. Tax-Deed. JHoidenceofwhat. Act 1860, construed.</p> <p>The act approved February 10, 1860 (Acts 1859-60, p. 213), provided: “That all sales of lands hereafter made for the non-payment of taxes due under any law of this State, shall be valid to all intents and purposes — said lands subject to redemption! as provided by law, and that no such sale shall be impeached or questioned in any manner or for any cause, saving fraud or mistake in the assessment or sale of the same, or upon the proof that the tax for which the same were sold had been paid prior to such sale.” This provision not only made the tax-collector’s,deed for land sold for taxes evidence of the sale, but also made it prima facie evidence of a good title. Greene v. Williams, 58 Miss. 752, cited.</p> <p>3. Samb. Clerical error cured by admission.</p> <p>A tax-collector’s deed executed -July 1, 1867, recited that the lands therein mentioned had that day been sold for the unpaid taxes of 1867. It was admitted by the party attacking the deed that the land was in fact sold for the unpaid taxes of 1866, and that the recital in the deed was a clerical error. Meld, that the admitted fact that the sale was made for the taxes of 1866 freed the deed from all objection because of the clerical error whereby it was made to show that the sale was for the taxes of 1867.</p> <p>4. Sam®. Made in 1867. Effect as evidence under sect. 1649, Code 1880.</p> <p>Where land was sold for the taxes of 1866 under the act approved February 10, 1860 (Acts 1859-60, p. 213), which made the tax-collector’s deed prima facie evidence of the validity of the assessment and sale of the land, the effect of such deed as evidence is to be determined by the law in for