Metcalfe v. Perry

Citations

• 66 Miss. 68

Syllabus

<p>1. Tax-Title. Taxes paid before sale. Section 7, act 1860, not applicable.</p> <p>Under tbe act of February 10,1860 (Laws 1859-60, p. 213, $ 7), the provision that no suit should be brought to invalidate a tax-title but within five years from the date of sale, was not intended to apply to a case in which the taxes had been paid before the sale.</p> <p>Taxes Paid. Owner wnafected by sale.</p> <p>Qne who has paid the taxes due on his land is unaffected by a sale of the same for taxes or by the lapse of time under the statute.</p> <p>3. Bilí, to Confirm. When not premature.</p> <p>A purchaser at a tax sale may file a bill to confirm his title after the expiration of the general period for redemption fixed by the statute, without waiting for the expiration of the additional time for redemption allowed to those under disability.</p> <p>4. Bill Attacking Decree. Must explain complainant’s delay.</p> <p>After decree in such case, one who seeks, after the period for appeal or bill of review, to attack and reopen the decree, because of want of knowledge of the proceeding, should not only show such want of knowledge and of all matters calculated to put him on inquiry, hut must show special circumstances sufficient to excuse such ignorance.</p> <p>5. Redemption. Right of infants after confirmation.</p> <p>The right of infants after attaining their majority to redeem land sold for taxes is unaffected by such proceeding to confirm.</p> <p>6. Confirmation of Levee Tax-Title.</p> <p>Section 578, code 1880, providing for confirmation, applies to tax-titles at sales for taxes due the levee board. Belcher v. Mhoon, 47 Miss. 613, cited.</p>