Meeks v. Whatley

Citations

• 48 Miss. 337

Syllabus

<p>1. Tax deeds — presumptions of their validity. — A tax deed imports, prima facie, that the antecedent things, required by law of the assessor and collector of taxes, have been done as required. Consequently, he who assails or denies the validity of a tax deed must set up and prove any vitiating matter relied on to defeat it.</p> <p>2. Bankruptcy — presumption.—When incumbered property'is sold by an assignee in bankruptcy, it will be presumed to have been sold subject to the incumbrance. A sale by the assignee, whether under judicial ordor or not, does not affect the lien of the state for taxes, unless, in case of sale under judicial order, the revenue officer, or other proper representative of the state, were made a party to such order.</p> <p>3. Confirmation of tax titles under act of I860. — A mortgagee, out of possession, the holder of a mechanics5 lien, or the purchaser at a bankrupt sale, has in any event such an <( interest or claim,55 whether valid or not, as entitles him to controvert the confirmation of tax titles under the act of 1860.</p>