McLemore v. Anderson

Citations

• 92 Miss. 42
• 43 So. 878

Syllabus

<p>1. Taxation. Tax sales. Laws 1863, p. Ill, ch. 7. Wrong day.</p> <p>Under laws 1863, p. Ill, ch. 7, fixing the first Monday of July for tax sales, a sale made on Thursday following the day fixed is void, in the absence of evidence that sales-were begun on the proper day and continued until the day of the sale in question.</p> <p>2. Same. Sale to the state. Statutes of limitation. Laws 1859-60, p. 213, ch. 4, Code 1871, § 1709. Waiver by state. Laws 1888, p. 42, ch. 5. Subsequent purchaser from state.</p> <p>Where in such case the void sale was to the state, although the title-became protected by the statutes of limitation (Laws 1859-1860, - p. 213, ch. 154; Code 1871, § 1709), the state could waive the protection and did so by laws 1888, p. 42, ch. 5, in favor of the holders-of levee tax titles, and a subsequent purchaser from the state cannot invoke the statutes so waived.</p> <p>3. Same. Auditor's deed. What conveyed by. Misrecital. Evidence.</p> <p>An auditor’s deed, made before Code 1892 became operative, conveyed any title the state had previously- acquired by tax sale, although it misrecited the date of the sale to the state; but mere proof of a previous sale is insufficient to show that the date of the sale named in the deed was a misrecital.</p> <p>4. Same. Endorsements on auditor’s'deed. Oode 1880, §' 562. Objections on appeal.</p> <p>That an auditor’s deed fails to contain the endorsement of taxes,, damages, fees and commissions expressly required by Code 1880, § 562, is not a mere irregularity, and objection, although made for the -first time in the supreme court, can be predicated of’ the-failure.</p> <p>5. Same. Statute of limitation. Oode 1880, § 539. Possession token-pending suit.</p> <p>The three years’ statute of limitations, specially applicable to tax: titles, Code 1880, § 539, cannot be invoked in a suit to confirm a tax title by a grantee whose possession began pending the suit, although he was not a party to the suit when he went into posses