Pearce v. Perkins

Citations

• 70 Miss. 276

Syllabus

<p>1. Tax-title. Assessment. Failure to return roll. Aet of 1887. Case.</p> <p>A special act for Monroe county (Laws 1877, p. 109) required the land assessment-roll to be returned on the first Monday in July, 1877. At the August term the minutes of the board of supervisors recited that, on account of sickness, the assessor was not present with the roll, and directed notice to be given that the matter of examining it be postponed until the first Monday in September. On the eighth day of the September term the minutes recited that the roll was presented. Held, that the roll was not returned at the time required by law, and a sale for taxes based thereon is void.</p> <p>2. Tax-deed. Description. Uncertainty. Reference to roll.</p> <p>A patent ambiguity in the description of land in a tax-deed made in 1875 cannot .be aided by reference to the assessment-roll, if the deed itself contains no such reference. The mention of the reputed owner’s name in the deed is not such a reference in aid of the description. Bowers v. Andrews, 52 Miss., 596.</p> <p>3. Same. Insufficient description. Case.</p> <p>Accordingly, a tax-collector’s deed which describes land thus: “ owner’s name, C. Dowd, bal. sec. 8, T. 12, R. 17,” and the deed from the state as, “bal. sec. 8, T. 12, R. 17,” are void for uncertainty of description, and cannot be aided by reference to the assessment-roll.</p> <p>4. Tax-title. Three years’ possession. Wild land. Code 1880, § 539.</p> <p>In order to entitle a purchaser at tax-sale to the benefit of the statute of limitation prescribed by 'i 539, Code 1880, “the actual occupation for .'three years, after one year from the day of sale,” must be of at least a part of the land, and must be continuous for three years.</p> <p>5. Same. Void description. Lapse of time. Code 1871, \\ 1709.</p> <p>Section 1709, code 1871, which prohibits suits to invalidate tax-titles after three years from the time of sale, does not apply where the tax-deed is void for uncertainty of descr