Pearce v. Tharp

Citations

• 118 Miss. 107
• 79 So. 69

Syllabus

<p>1. Taxation. Tax deed. Validity.</p> <p>Under Act 1846, section 26 (Hutch. Code, ch. 8, art. 17), fixing the first Monday in April of each year for the sale of lands upon which taxes were due and unpaid, and providing that no further notice should be required than to advertise the same at the courthouse and at one place in each beat for thirty days before the sale, and section 31, prescribing the form of the deed and making it prima-facie evidence that the tax collector had performed all things required of him by law before a sale for taxes and that the deed should not be impeached unless for some neglect or fraud duly charged and proven, where a tax deed following a sale on the first Monday in April, 1847, was made by description referring to an unrecorded survey and map, in such case the tax deed was prima-facie correct and had the effect provided for in the statute and the sale was legal and vested title in .the purchaser.</p> <p>2. Evidence. Presumptions. Official acts. Survey. Record.</p> <p>Where it was admitted- in the record that a court house where a survey should be kept has been burned it is fair to assume that the survey was properly filed and recorded, where the conveyances of the county generally recognized such survey and discriptions in dealing with property.</p> <p>3. Taxation. Assessment. Description.</p> <p>Parol evidence can be introduced to supply defects in description where references are made to other records or deed3 for that purpose.</p> <p>4. Same.</p> <p>An assessment and sale of land for taxes referring to the government subdivision containing the land, defining the lots by parallel lines from a shore frontage for an approximate distance back was valid.</p> <p>5. Equity. Striking out evidence. Practice.</p> <p>The growing practice of the chancery courts to sustain motions to strike out complainant’s evidence and dismiss the bill, is eon-' trary to the history and practice of the chancery courts because it is set down upon bill, answer