Nevin v. Bailey

Citations

• 62 Miss. 433

Syllabus

<p>Tax Title. Suit to invalidate after three years from sale. Section 1709, Code 1871, construed.</p> <p>Section 1709 of the Code of 1871 contained the provision that “no suit shall be commenced in any court of this State to invalidate any tax titles to lands after three years from the time said land was sold for taxes.” The effect of this provision, construed within constitutional limits, is to protect any title, purchased at a tax sale made after its passage and while it is operative, against any suit commenced more than three years after the sale and seeking to invalidate that title because of any. defective or irregular compliance with legislative, and not constitutional, requirements in connection-with or affecting such sale — as the failure of the- board of supervisors to examine and receive the assessment roll at the time-appointed therefor bylaw, or the sale of the land on the wrong day.</p>