National Bank of the Republic v. Louisville, New Orleans & Texas Railway

Citations

• 72 Miss. 447

Syllabus

<p>1. Tax Title. Prima fade evidence. Hot 1888, p. 40. Green v. Gibbs.</p> <p>Although $ 3, act 1888 (Laws, p. 40) makes the auditor’s deed to the holder of a tax title under conveyance from Gwin and Hemingway, commissioners in case of Green v. Gibbs, primo, facie evidence of paramount title, one claiming under such deed must point out the particular title which the state claimed, and in aid of which the presumption is invoked. He cannot, by merely averring- generally title in the state, devolve on his adversary the burden of showing the negative fact that no tax sale was ever made to the state.</p> <p>3. Same. Prima facie effect. When overcome. Auditor’s deed. Code 1871, § 1698.</p> <p>The prima fade effect of a deed from the auditor under act of 1888 (Laws, p. 40) is overcome, where the only evidence of title in the state is a list of land sold to the state in 1875, certified by the auditor, and it nowhere appears that the list was ever filed by the tax collector with the chancery clerk, and it is not certified by the tax collector as required by § 1698, code 1871.</p> <p>3. Same. Code 1871, 1 1698. Sales to state. List. Certification.</p> <p>Under § 1698, code 1871, requiring the tax collector to file with the ’ chancery clerk a list of land sold to the state “ certified under his hand to be correct, ” the certificate of the chancery clerk will .not be accepted as a substitute for that of the tax collector. Perrill v. Dickerson, 63 Miss., 310.</p> <p>4. Chaxoeey Pleading-. Discovery. TJnsiuorn answer. Evidence.</p> <p>Where a bill to quiet title calls on defendant for discovery as to the muniments of his alleg-ed title, an unsworn answer setting up a tax sale is not evidence thereof.</p>