Mayer v. Peebles

Citations

• 58 Miss. 628

Syllabus

<p>1. Tan-Sale. Land held by levee board exempt. Lien under sects. 17IS, 1719, Code of 1S71.</p> <p>Land acquired by the Board of Levee Commissioners under an act approved February 13, 1867, at a valid sale for levee-taxes, cannot be again legally sold-for taxes while thus held by the levee board, because of the provision of. sect. 13 of that act, which declares that such lands “ shall be exempt from State taxation, for levee purposes or otherwise, until the same shall be sold or disposed of by this hoard.”' And where 'land thus held by the levee board has been again sold for taxes the sale is void, and the purchaser, though he bought while the Code of 1871 was in force, has no lien under sect. 1718 or 1719 of that Code for the purchase-money paid out by him, and interest, cost, damages, and subsequent taxes paid, as provided in those sections.</p> <p>2. Same. For illegal taxes. Lien under sects. 1718, 1719, Code of 1871.</p> <p>A purchaser of land sold for taxes while the Code of 1871 was in force could not acquire any lien under sect. 1718 or 1719 thereof, where the sale was void because the taxes for which it was made were illegal and could not have been legally charged upon the land.</p> <p>3. Same. To levee board on wrong day. Subsequent sale. Rights of purchaser.</p> <p>A sale of land to the Board of Levee Commissioners on the eighteenth day of May, 1869 (there being no adjournment or continuance to that day), for the lovoe-taxes due thereon was void, because sect. 3 of the act of 1867, above referred to, required such, sales to be made on the second Monday of May, which was the 10th of May of that year. And land bought by the Board of Levee Commissioners at a sale for levee-taxes on the 18th of May, 1809, and thus held, was not exempt from taxation by sect. 13 of the act of 1867, but might be again sold for taxes, and the purchaser thereof, under the Code of 1871, would be entitled to enforce the lien provided by sect. 1718 or 1719 of that Code, if he failed