Lyon Co. v. Ratliff

Citations

• 129 Miss. 342
• 92 So. 229

Syllabus

<p>1. Taxation. Before entryman of public land has received, final receipt or patent, the land is not taxable, and sale for taxes is void.</p> <p>The lands and property of the United States are not subject to state taxation; and, where an entryman of public land has not received a final receipt or a patent to such land, it is not taxable, and an assessment and sale of such land is void for want of power in the state to tax it.</p> <p>2. Equity. In suit to confirm a tax sale, if complainant fails to show title in himself from the government down decree pro confesso not authorized; unauthorized decree pro confesso may be set aside.</p> <p>In a suit to confirm a tax sale, the complainant must, under section 551, Code 1906 (section 308, Hemingway’s Code), deraign title showing title in himself from the government down, apd, if the bill does not show that title has passed out of the govern- ' ment, the court cannot confirm such title by decree pro confesso and on the allegations of the bill, and such proceedings will not estop the owner from acquiring title subsequent to the tax sale from the'government, and such owner may resort to equity to have such alleged confirmation set aside, and his own title confirmed.</p>