Mitchell v. Tubb

Citations

• 107 Miss. 221
• 65 So. 216

Syllabus

<p>1. Code 1906, Section 1983. Taxation. Sale of land. Presumptions. Prima facie evidence. Pleading. Bill of particulars.</p> <p>Under Code 1906, section 1983, so providing a conveyance made by tax collectors to an individual purchaser of land at a sale for taxes, and the list of lands sold to the state at such sale, are prima facie evience that the assessment and sale of the land was legal and valid, and where there is a valid existing law providing for the taxation and sale for delinquent taxes where the land in question is sold to the state,- the list of lands sold to the state and introduced to support plaintiff’s title was prima facie evidence that the land was assessed and sold under such valid existing law, notwithstanding the existence of another act providing for the assessment and sale of land for taxes, which was thereafter repealed and declared unconstitutional.</p> <p>2. Pleading. Bill of particulars. Evidence.</p> <p>Where plaintiff, in ejectment, claimed through a tax deed, defendant was not required to amend his bill of particulars showing his chain of title, in order to prove that the taxes for the nonpayment of which the sale in question was made, had been levied under an unconstitutional act, to show the invalidity of plaintiff’s claim.</p> <p>3. Pleading. Bill of particulars. Code 1906, Section 1827.</p> <p>Section 1827, Code 1906, providing for a bill of particulars in an action of ejectment, contemplates only that either party shall inform the other, when requested so to do, of the evidence documentary or verbal, by which he expects to establish his own title or rather, of the deed or other sources of title through which he claims and not that he shall inform the other party of evidence which he will introduce in order to show the invalidity of one deed or the source of title through which such other party claims.</p>