Judah v. Bros.

Citations

• 72 Miss. 616

Syllabus

<p>1. Tax Saws. Immediate payment of bid. Code 1880, g 527.</p> <p>Section 527, code 1880, which provides that, if the purchaser at a tax sale shall not immediately pay his hid, the collector shall offer the-land ag-ain, has regard to the interest of the state in securing its revenue, not that of the delinquent taxpayer; and, in so far as it requires the hid to he immediately paid, is directory. The word immediately in the statute is a relative term, and has reference to the course of business with reference to which it is used. Reasonable compliance with the spirit and purpose of the statute is all that is required.</p> <p>2. Same. Failure to immediately pay hid. Case.</p> <p>Accordingly, where a tax sale is advertised and announced to ¡be for cash, and there is no agreement that it is to he made on credit, it is not rendered void merely because the collector, to suit his own convenience and that of the purchaser, did not collect the bid and execute the deed until three or four days after the sale.</p>