Moores v. Thomas

Citations

• 95 Miss. 644
• 48 So. 1025

Syllabus

<p>1; Taxation. Land. Assessment. Description. Tax deed.</p> <p>A description of land, in an assessment for taxes and in a tax deed, as W. y2 X N. W. % and. S. E. % X N. W. giving section, town-skip and range, is sufficient and describes the west half of the northwest quarter and the southeast quarter of the northwest quarter of the section; the custom being almost universal to omit the.,“of”, and it is allowable to disregard the “X”.</p> <p>2. Same. Two tracts. Separate ownership. Assessment in solido. Code 1892, §§ 3772, 3774, 3775, 3787, 3817, 3824, 3853. Code 1906 §§ 4281, 4283, 4284, 4296, 4332, 4339, 2936.</p> <p>Under the provisions of the revenue statutes, pertinent thereto, the assessment in solido of two tracts of land belonging to different persons, as the property of an unknown owner, is not invalid.</p>