Howie v. Alford

Citations

• 100 Miss. 485
• 56 So. 797

Syllabus

<p>1. Tax Deeds. Time of filing. Code 1906, sections 4328, 4332, and 4338. Laws 1908, chapter 199. Constitution 1890, section 79.</p> <p>Where lands were sold for taxes to an individual on the first Monday of April, A. D. 1908, as required by section 4328, Code of 1906, as amended by Laws of 1908, chapter 199, but the tax collector failed to file the deed to such lands as provided by section 4338, Code 1906, on or before the first Monday of April, 1908, such deed was void.</p> <p>2. Section 4332, Code 1906. Constitution 1890, section 79.</p> <p>Section 4332, Code of 1906, providing what defects shall invalidate a tax deed, etc., .deals with proceedings leading up to the sale, (prior proceedings), and has no reference to dealings with the title after the sale is made; nor in such case can section 79, of the Constitution of 1890, providing for the application hy the court “of the same liberal principles in favor of such titles as in sales hy execution,” he invoked.</p>