Murdock v. Chaffe

Citations

• 67 Miss. 740

Syllabus

<p>1. Tax-Title. Sale to state and levee board. Quit-claim of state’s title. Acts 1884, p. 182.</p> <p>Where land held by the state under tax sale was afterwards purchased by the levee board, and this title was sold by the commissioners under the chancery decree in the case of Green v. Gibbs, the purchaser thei’eof, in applying for a quit-claim of the state’s title under the act of Maroh 14, 1884, was only required to pay, or produce evidence of having paid “ all state, county and levee taxes due” on the land which accrued subsequent to his purchase from the commissioners under said decree, and this without reference to the length of time the land was delinquent before such purchase.</p> <p>2. Same. Failure to collect all taxes due. Auditor’s deed void. Acts of officer under statutory power.</p> <p>In such case, although the purchaser offers to pay all that is required, and the auditor executes a quit-claim deed, reciting payment of all taxes, when in fact the taxes for one year have not been paid, the deed will be void. A party claiming under a statutory power of sale by an agent of the state must see to it that the precedent facts exist warranting the exercise of the power. McCulloch v. Stone, 64 Miss. 378, cited.</p>