Perret v. Borries

Citations

• 78 Miss. 934

Syllabus

<p>1. Tax Sales. Payment of taxes.</p> <p>A tax sale made after the taxes have been paid is void.</p> <p>2. Same. Tax receipt. Code 1892, g 3807. Parol evidence.</p> <p>Code 1892, 3807, prescribing a formal tax receipt and providing that</p> <p>“any other receipt shall not be valid as evidence,” does not exclude parol evidence to show the land actually paid on, where the same is inaccurately or wrongfully described in a statutory receipt. Edmondson v. Ingram, 68 Miss., 32, if it decide otherwise, overruled.</p> <p>3. Same. Mea/ning of the statute.</p> <p>The statute (code 1892, $ 3807) means that the prescribed receipt' is the only valid one in favor of the tax collector, and was not designed to take the property of the taxpayer for failure of the officer to give the statutory receipt.</p>