Ingersoll v. Jeffords

Citations

• 55 Miss. 37

Syllabus

<p>Taxes. Payment by person to whom legally assessed gives a lien. Case in judgment.</p> <p>A tract of land was assessed to J., who held a tax title thereto. It was sold, under a decree of the bankrupt court, as a part of the assets of E., and was purchased by I. J. had been paying the taxes on the land before the sale, and the court directed the commissioner making the sale to repay him the' taxes so paid out: J. acquiesced in the decree. But some months after the sale, and on the last day allowed by law for the payment of the taxes of the then current year, J., under protest, paid the taxes assessed against him on this land. He then filed his bill against I., to compel the repayment of thes last-mentioned taxes. Held, that the assessment constituted a lien against all the property of J., and, by payment of the taxes, he not only acquired a personal demand against I., but was subrogated to the lien of the state against the land, as if a purchaser under section 1718 of the Code of 1871.</p>