McGee v. Holmes

Citations

• 63 Miss. 50

Syllabus

<p>1. Tax-Title. Three years limitation, when available. Section 539, Code 1880.</p> <p>Section 539 of the Code of 1880, which provides that, “Actual occupation for three years, after one year from the day of sale, of any land held under a conveyance by a tax collector, in pursuance-of a sale for taxes, shall bar suit to recover such land, or assail such title, because of any defect in the sale of such land for taxes, or in any precedent step to said sale,” cannot be availed of where the occupant could not, if his tax-title were perfect, assert it against the claimant of the land.</p> <p>2. Same. Purchase by one claiming under mortgagee. Redemption. Section 539, Code 1880.</p> <p>M., being the owner of a tract of land, died in 1863, leaving a widow and children. The widow, in her individual capacity, sold the land to L., who took possession of the same, and in 1875 executed a deed of trust thereon in favor of C. & Co. In 1879 she died. The firm of C. & Co. was dissolved and T., a member thereof, received possession of the land under the deed of trust from L. While T. was thus in possession the land was sold to the State for taxes. In 1880 T. bought the State’s tax-title, and subsequently sold the land to H. Soon thereafter an action of ejectment was brought by the sole surviving heir of M. to recover the land from H. The latter plead the statute of limitations above quoted. Held, that T, being in possession of the land as mortgagee under L., who had entered under the claim of the widow, was, after the termination of the life estate, under the duty, as tenant by sufferance of the heirs-at-law, of paying the taxes on the land, and his purchase did not invest him with any tax-title which he could assert against the plaintiff, hut as to the latter operated merely as a redemption.</p>