Louisville, New Orleans & Texas Railway Co. v. Buford

Citations

• 73 Miss. 494

Syllabus

<p>1. Tax Titles. Sale to levee board. Lem vesting title m state. Invalidity of subsequent sale. Purchaser under same acquires state’s title.</p> <p>Where lands were sold for taxes in 1867 to the board of levee commissioners created by the act of November 27, 1865 (Laws, p. 51), commonly called the “Ten Cent Levee Board,” the title thereto afterwards passing' to the state under the act of April 11, 1876 '(Laws, p. 166), any subsequent sale thereof to the state or to the board of levee commissioners created by the act of February 13, 1867 (Laws, p. 237), commonly called the “Liquidating Levee Board,” prior to redemption or purchase under the sale of 1867, is void, but a purchaser under a subsequent void sale to the state wiil acquire the title vested in the state by the previous valid sale and legislative enactment. Shotwell v. Railway Co., 69 Miss., 541; Caruthers v. McLaran, 56 lb., 371; Gamble v. Witty, 55 lb.', 26; Paxton v. La/nd Co., 68 lb., 739, cited.</p> <p>2. Same. Purchase from state. Payment of accrued taxes. Code 1880, § 561, construed.</p> <p>A purchase from the state, in 1883, of land sold to the state in 1882, for the taxes of 1881, is not void because the auditor did not require payment of all taxes on the land for all the years extending from 1874 to 1882, inclusive. Unlike the act of March 14, 1884 (Laws, p. 183), which required that the auditor, on executing conveyances thereunder to the purchasers of lands sold under the decree in Green v. Gibbs, should collect “ all state, county and levee taxes due thereon up to the date ” of the deed, section 561, code 1880, under which the purchase in 1883 was made, required payment of “ all taxes for which the land was sold, and all costs incident to such sale, and of all taxes and costs accrued thereon since such sale,” which means any particular sale under which the purchaser might buy, and such taxes and costs as have accrued since that sale. McOxilloch v. Stone, 64 Miss., 378; Murdochs. Chaffe, 67 lb., 7