K. C. Lumber Co. v. Moss

Citations

• 119 Miss. 185
• 80 So. 638

Syllabus

<p>1. Evidence. Tax sale list. Certified, copy.</p> <p>Under the Code of 1906, section 2933, providing that the tax collector shall send to the land commissioner a certified list of lands struck off by him to the state and that the same shall be recorded in his office, certified copies of such lists from the books in the lands office are admissible in evidence.</p> <p>2. Taxation. Tax sales. Time -for filing list in land office.</p> <p>Under the Code of 1906, section 2933, where land is sold for taxes and bid in by the state, on the first Monday in April, it is not necessary to transmit the list of property so struck off to the .land commissioner until the first Monday in April of the following year.</p> <p>3. COURTS. Precedents. Rule of property.</p> <p>Where a decision of the supreme court constitutes a rule of property it should not be overruled unless plainly and manifestly wrong.</p> <p>4. T'axation. Sale. List of property. Constitutional provisions.</p> <p>In view of the Code of 1906, sections 2936, 2937, 4330, section 79 of the Constitution of 1890, relative to the redemption of land sold for the nonpayment of taxes is not violated by Code of 1906, section 2933, in that the collector need not transmit lists of property struck off to the state, to the land commissioner until the first Monday in April of the year following the sale.</p> <p>5. Taxation. Notice of non-payment.</p> <p>Every person is charged under the law with the notice and knowledge as to whether his taxes are paid or not.</p> <p>6. Taxation. Sale of property. Notice.</p> <p>If taxes are not paid at the time required by law then the owner’s lands may be sold in the manner prescribed by law, and he is charged with notice by law of the time and place when such sales are required to be made.</p> <p>7. Taxation. Sale of land. Time for redemption.</p> <p>The law does not fix the two years for the redemption of lands sold for taxes from the date of the “filing” of the list, but from the date of sale.