Morgan, Robertson & Co. v. Blewitt

Citations

• 72 Miss. 903

Syllabus

<p>1. Tax Title. Assessment roll. Presentment. Presumption.</p> <p>Where there is no evidence as to when an assessment roll was presented to the clerk, the presumption will be indulged that it was. delivered at the proper time. Grayson v. Richuirdson, 65 Miss., 222-</p> <p>2. Same. Evidence of filing. Case.</p> <p>Where its minutes show that the board of supervisors met on the- first Monday in August, 1883. and. after equalizing- assessments,, committed the roll to the assessor for completion, and that on the first Monday in September, the assessor having- conformed it to the changes made, it was approved, a mere indorsement thereon, “filed August 23, 1883,” signed by the clerk, will not overcome the presumption that it was delivered at the proper time, viz., on the first Monday in July. In view of the recitals of the minutes, it will be presumed that such indorsement was made when the roll was returned after corrections authorized by the board.</p> <p>3. Same. Supervisor’s session illegally prolonged.</p> <p>The mere fact that the session of the board of supervisors, held for examining the roll and equalizing assessments, exceeded by three days the limit fixed by law. does not render the roll invalid it appearing- that it thereafter came into the hands of the assessor, and was completed and approved by the board at the next session.</p> <p>4. Ejectment. • Tax title. Eguitahle defense inadmissible.</p> <p>In ejectment, equitable defenses are inadmissible. Therefore, when, the vendee of a purchaser at tax sale brings ejectment, it is not, permissible to show that, because of the circumstances under which the purchaser bought at the sale for taxes, he was a trustee of the legal title for defendant, the owner, and disqualified to purchase and hold against him.</p>