Richter v. Beaumont

Citations

• 67 Miss. 285

Syllabus

<p>1. Tax Title. Assessment. Description. Understanding of owner.</p> <p>An assessment and sale of land for taxes under a proper description cannot be defeated by the mere understanding of the owner that it was part of land given in by him under a different description, according to which the taxes had been paid.</p> <p>2. Same. Case in judgment.</p> <p>But where by a new map of a town a part of a lot known and designated on former public maps as lot 6, is included in lot 7, which is sold for non-payment of taxes, the owner of such part may avoid the sale as to that by proof that in giving in his lot, and paying taxes thereon as lot 6, he intended and understood that such description included said part thereof assessed and sold as being in lot 7, if he had never acted in recognition of the new map, and was not chargeable with notice that the assessor was conforming to it.</p> <p>3. Practice. Motion to exclude evidence. When granted.</p> <p>A motion to exclude all the evidence of a party should be sustained only where it is so plainly and unmistakably insufficient to maintain the issue that if a verdict in favor of such party were rendered thereon, it would be set aside as unwarranted by the evidence.</p>