McClenden v. Whitten

Citations

• 95 Miss. 124
• 48 So. 964

Syllabus

<p>■Chancery Clerk. Tax sales. Code 1906, § 4333. Notice to defaulting tax payer. Expiration of time to redeem. Penalty. Damages. Waiver. Limitation of actions. Code 1906, § 3101.</p> <p>Under Code 1906, § 4333, providing that, within ninety and not less than sixty days, before the expiration of the time for the redemption of land sold for taxes the chancery clerk shall give designated written notice thereof to the defaulting tax payer and subjecting him to a penalty and liability for damages if he fail to give the notice:</p> <p>(a) A chancery clerk failing to give said notice is liable on his official bond; and</p> <p>(i) Suit for damages suffered by the tax payer is not barred in one year, although a suit for the penalty may be, under Code 1906, § 3101, limiting the time for the beginning of suit to recover penalties; and</p> <p>(c) The clerk’s failure to ^ive written notice prescribed by the statute will not be excused by the fact that he gave the notice verbally unless the tax payer waived his right in the premises.</p>