Herring v. Moses

Citations

• 71 Miss. 620

Syllabus

<p>1. Description. Tax-deed. Ambiguity.</p> <p>A tax-deed describing the land conveyed as “west part of section 7, township 7, range 2, containing 300 acres, more or less,” is not void for uncertainty, but good to convey 300 acres taken in a strip of equal width off the west side of said section. Tierney v. Brown, 66 Miss., 563.</p> <p>2. Same. Tax-deed. Description. Code 1880, \\ 491.</p> <p>Under §491, code 1880, such a deed, based on an assessment to “unknown owner,” is not rendered void for uncertainty of description by proof that the 300 acres, when laid off, embraces several small tracts separately-assessed, the taxes on which were paid. Such sale passes title to the 300 acres, less the tracts separately assessed and paid on.</p> <p>3. Same. Description. Definite number of acres. Code 1880, ?? 491, 521.</p> <p>A sale by the tax-collector of a 300-acre tract in a body, instead of by offering it in 40-acre parcels, as required by \\ 521, code 1880, vitiated the sale, and this, although the section, being fractional, and its boundaries irregular, had not been, and could not be, divided into equal subdivisions by governmental survey. A sale by offering 40 acres at a time was feasible, and under § 491, code 1880, would have passed an undivided interest in the whole, equal to the proportion which the number of acres sold bore to the whole tract.</p>