Higdon v. Salter

Citations

• 76 Miss. 766

Syllabus

<p>Tax Titles. Tracts sepa/rately assessed. Sale of same as a whole. Code 1892, l 3813.</p> <p>When land is assessed in part to a desigmated owner and in part to an ‘ ‘ unknown owner ” a tax sale of the whole as one tract is void under code 1892, § 3813, providing that when the amount due is not produced by the offer of the subdivisions thereof in the manner prescribed, all the land constituting one tract and assessed as the property of the same owner shall be offered for sale, the intent of the statute, being that each separately assessed tract shall be separately sold. Nelson v. Abernathy, 74 Miss., 164; Gregory v. Brogan, lb., 694, cited.</p>