Preston v. Banks

Citations

• 71 Miss. 601

Syllabus

<p>1. Tax-title. Failure to file roll. Cancellation. Reimbursement.</p> <p>Where the title of a purchaser at tax-sale is canceled because the roll was-not filed at the time required by law, he is entitled to charge the land with the amount of the purchase-price and taxes subsequently accrued and paid.</p> <p>2. Same. Re-imbursement. Chancery pleading. Cross-bill.</p> <p>Although, in a suit against the purchaser by the owner to cancel such tax-title, the defendant asserts the right to enforce a charge for the money paid at the tax-sale and taxes subsequently paid, relief as to this cannot be granted him in the absence of a cross-bill praying for it.</p> <p>3. Same. Reimbursement. Separate suit therefor.</p> <p>In the absence of such cross-bill, a decree canceling the tax-title without providing for re-imbursement will be affirmed, leaving the purchaser to enforce his charge therefor in an independent proceeding.</p>