Havard v. Day

Citations

• 62 Miss. 748

Syllabus

<p>1. Tax Assessment. Description of land. Case in judgment.</p> <p>A description of land in an assessment roll as “ Spanish Claim, Sec. 18^ T. 4, B. 1 E., 640 acres,” is good, and sufficiently certain to support a sale of the land for taxes.</p> <p>2. Tax Sams. In Wilkinson County. For taxes abolished. Acts of 1876 considered.</p> <p>A sale of land on the first Monday of June, 1876, for the taxes of 1875, under a special act of the legislature, approved March 23, 1876, extending the time for such sales in W. County from the second Monday in March, as provided by the general law, to the first Monday in June, is not void because the State taxes for which the sale was made include the “teachers’ tax,” and the one-mill tax imposed by § 1663 of the Code of 1871, which had been abolished, the former by an act approved April 10, 1876, and the latter by an act approved April 15, 1876, it being the plain intent of the legislature, deduced from considering together the three acts referred to, that the last two acts mentioned were not intended to affect the operation of the special act in relation to W. County, nor to prevent the collection in that county of the same tax which had been paid by the other counties of the State.</p> <p>3. Same. Excess in taxes, when immaterial.</p> <p>A sale of land for taxes upon a demand of one and six-tenths of a cent in excess of the legal amount due is not invalid where such excess is not in the levy, but occurs in the tax collector’s calculation of the amounts of the several taxes and the aggregate thereof, and is produced by conformity to the common practice of writing down whole numbers, rather than fractions where no appreciable difference results.</p> <p>4. Tax Levy. In Wilkinson County, year 1875. Reduction thereof. Effect.</p> <p>The levy of county taxes by the Board of Supervisors of W. County, at a meeting commenced on the second Monday of October, 1875, being at the time prescribed therefor by law (act approved July 31,1875), a su