Redmond v. Banks

Citations

• 60 Miss. 293

Syllabus

<p>Tax-Assessment. Land of individual assessed to State. Effect of sale.</p> <p>Where the land of an individual was assessed, as State land, and the assessment-roll approved by the Board of Supervisors without any corrections of such assessment, and the tax-collector sold the land for taxes, upon that assessment, the sale is void because of the invalidity of the assessment, there being no written authority to the collector to make the sale, and the assessment itself indicating that the land should not be sold. If the land had been assessed to the wrong individual, the assessment would have supported the sale, as the law requires all lands assessed to individuals to be sold for taxes due on them at a specified time, while it directs that no State lands shall be sold for taxes. Campbell, J., dissented.</p>