Marble v. Fife

Citations

• 69 Miss. 596

Syllabus

<p>1. Tax-title. Act of February 22, 1890. Constitutional law.</p> <p>The act of February 22, 1890 (Laws, p. 16), required the auditor to list all lands held by the state under tax-sales, and certify the same, with the amount of taxes due, to the chancery clerks of the resqiective counties ; the clerk, sheriff and president of the board of supervisors in each county being required to make the list conform to the records and assessment-roll therein. Then the sheriff was required, if the taxes were not jiaid or the land redeemed, to advertise and sell the same the first Monday in October, 1890, such sale to vest an indefeasible title, saving to those under disability the right to redeem. This act is constitutional, and a sale made in pursuance of it for taxes due, vested in the purchaser a perfect title.</p> <p>2. Same. Assessment. Sale for taxes due.</p> <p>This is true, although the assessment under which the land was originally sold to the state was void, and, besides, the description was such that part of the land was omitted therefrom entirely. Notwithstanding this, . as the land was afterwards, and before the last sale, placed on the assessment-roll and valued, and so described as to identify it, this met the constitutional requirement of an assessment, and it was competent for the state to proceed, as was done bjr the act of 1890, and sell the land for the taxes due thereon.</p>