Osburn v. Hide

Citations

• 68 Miss. 45

Syllabus

<p>1. Tax-title. Approval of assessment roll. Curative act of March 12, 1884.</p> <p>Although the act of 1884 (Laws 1884, p. 14) provides that all assessment rolls of land for the year 1883, “which were not returned at the proper time, or which may he in other respects irregular and illegal, be and they are hereby legalized,” it is apparent from other parts of the aot that its curative effect was made to depend on the receipt and approval of such rolls by the boards of supervisors at their meetings in August, 1884.</p> <p>2. Same. Assessment rolls of 1883. Failure to approve in 1884.</p> <p>Accordingly, in ejectment, where plaintiff relies on a tax-title based on the assessment of 1883, it is competent for the defendant to show that the roll was not filed at the time required by law, and that it was not received and approved by the board of supervisors at its August term, 1884, as required by the act of March 12, 1884.</p>