Prophet v. Lundy

Citations

• 63 Miss. 603

Syllabus

<p>1. Tax Sale. Land lying in two counties. “Abatement Act” of 1875. Case in judgment.</p> <p>P. owned and resided upon a tract of land lying partly in Holmes County and partly in Carroll County. This land was sold to the State for taxes in the year 1867 by the tax collector of Holmes County. Under the Code of 1857, then in force, it was assessable in Carroll and not in Holmes County, and P-had paid the taxes thereon in Carroll County. But by an act of the legislature, passed in 1871, that part of the land lying in Holmes County became assessable only in that county. P., however, continued to pay taxes in Carroll County on the whole tract until the taxes of 1874 became due, which do not appear to have been paid anywhere. In 1875 that part of the land lying in Holmes County was sold to the State by the tax collector of that county, under the act approved March 1,3875, and known as the “Abatement Act.” The State’s title was subsequently acquired by L. The act referred to provides “ for the abatement of all taxes which have accrued prior to the taxes of the fiscal year 1874 upon all lands now claimed * * * * by the State for taxes,” and “ that all lands heretofore held or claimed for taxes by the State are declared to be liable for the taxes of 1874 alone, and that the tax collectors shall proceed to collect said taxes for the fiscal year 1874,” and that if such taxes are not paid by April 1, 1875, the land shall be sold therefor on the second Monday of May, 1875. Meld, that' the sale in 1867 was invalid, because the land was not then assessable in Holmes County, and the sale in 1875, under the “ Abatement Act,” was invalid, because the land was not of the class of lands which was subject to the operation of that act. Cooper, C. J., dissented from the decision as to the sale under the “ Abatement Act.”</p> <p>2. Same. Under “Abatement Act.” Lands subject to that act. Taxes therein referred to.</p> <p>Only such lands were embraced within the provisions of the “Abatement