Nelson v. Abernathy

Citations

• 74 Miss. 164

Syllabus

<p>i. tax Titles. Invalid sale. Insufficient description.</p> <p>A tax collector’s sale of land, not otherwise described than as “37 acres in the N. % of Sec. 1, T. 13, R. 4,” is void for uncertainty. Sims v. Warren, 67 Miss., 278, cited.</p> <p>2. Same. Sale in subdivisions. Duty of collector. Code 1892, $ 3813.</p> <p>A tax collector who sells a tract of land embracing several legal subdivisions of forty acres each, does not comply with g 3813, code 1892, by offering first one of said subdivisions and then each succeeding one as an independent subject of sale, until the amount due is produced, but should add each succeeding subdivision to the parcel or aggregate of the parcels already offered.</p> <p>3. Same. Fa/ilure to designate subdivision offered. Void sale. Code 1893, $ 3813.</p> <p>A tax sale of a tract of land, containing several legal subdivisions of forty acres each, is void, when the collector, in offering the same for sale under § 3813, code 1893, fails to designate the several subdivisions by their proper descriptions. Hodge v. Wilson, 13 Smed. & M., 498.</p> <p>4. Same. Curative statute. Ineffectual as to void sale. Code 1893, § 3817.</p> <p>A tax sale that is void by reason of the failure of the collector to designate the several forty-acre legal subdivisions composing the tract sold by their proper description at the time of offering the same, is not cured by the provision in $ 3813, code 1893, that “no error in conducting the sale shall invalidate it,” nor by § 3817 of the same code, to the effect that his conveyance shall not be invalidated, “except by proof that the land was not liable for the taxes or that the taxes for which the land was sold had been paid before sale ” (Virden v. Borwers, lb., 36; Griffin v. Filis, 63 Miss., 348) nor by the constitutional provision assimilating tax sales to sales under execution. Gamble v. Witty, 55 Miss., 36.</p>