Mixon v. Clevenger

Citations

• 74 Miss. 67

Syllabus

<p>1. Tax Titles. Ambiguous description. Pleaching. Code 1880, g 491.</p> <p>Where the complainant, in a bill for the cancellation of a tax title, avers his ownership of a tract of land by a valid description and identifies it as the delinquent land assessed by an ambiguous description, and so sold and conveyed for taxes, and purchased by the defendant, the description in the assessment roll and tax deed is, by these averments, so applied to the particular tract as to call for no response in defendant’s answer or the adduction of parol evidence, under $491, code 1880, to apply the same thereto; and this effect of said averments is not obviated by complainants’ use of the words “pretended sale” in referring to the sale for taxes.</p> <p>2. Same. Assessment. Approval of roll. Order that roll be “ received as corrected. ”</p> <p>When the minutes of the board of supervisors show that an assessment roll had been already received and taken up for examination and correction, a subsequent order entered thereon that the roll be “received as corrected,” necessarily means that the board thereby finally approved the corrected roll. Mills v. Scott, 62 Miss., 525; Ghrcvyson v. Richu/rdson, 65 lb., 222, cited.</p> <p>3. Same. Officer participating in sale grantee in tax deed. Interest acquired after sale.</p> <p>That a deputy of the tax collector, after the land had been bid off by a purchaser at a tax sale, acquired an interest therein by contract with such purchaser before the money was paid, the tax deed being made to them jointly, does not invalidate the sale, by reason of the assumed incapacity of the deputy to buy at a tax sale in the making of which he participated.</p> <p>4. Same. Tax collector’s deed. Prima fade validity of sale. Code 1880, §526.</p> <p>The testimony of a tax collector that he did not see how he could have sold a tract of land at tax sale in the smallest legal subdivisions, as required by law, unless he had a map of it, and that he did not remember that h