Miller v. Delta & Pine Land Co.

Citations

• 74 Miss. 110

Syllabus

<p>1. Tax Collector. Advertisement of land. Code 1892, § 3811.</p> <p>Under $3811, code 1892, if the taxes on lands are unpaid after the fifteenth day of J anuary, the tax collector is 'vested with a limited discretion as to when the advertisement of the lands for sale is to be made. He may advertise them on the sixteenth day of January, or any succeeding day, so that they are advertised for three weeks before the day of sale.</p> <p>2. Same. Fees, ten pet' centum damages. Code 1892, g 2021.</p> <p>Under g 2021, code 1892, a tax collector is entitled to ten per centum on all taxes not paid until after December 15 and after legal action has been begun to coerce payment, and legally advertising the property for sale is such action.</p> <p>3. Same. Injunction.</p> <p>The tax collector will not be enjoined from collecting the ten per centum provided by law on the grounds that the publication could have been begun later, and that the collector knew the taxes would be paid.</p> <p>4. Same. Payment after action begwn.</p> <p>Though a tax collector’s proceedings to enforce collection be interrupted by payment of the taxes, he will be entitled to the per centum because of coercive action begun.</p>