Sims v. Warren

Citations

• 68 Miss. 447

Syllabus

<p>1. Taxation. Assessment. Certainty. Extrinsic evidence.</p> <p>An insufficient description of land on the assessment roll cannot be aided by extrinsic evidence unless the roll itself furnishes the clue, which, followed by the aid of such evidence, will lead to the land intended. This is a constitutional requirement that cannot be dispensed with by legislation.</p> <p>2. Same. Uncertainty in assessment. Identification. Intention of tax collector.</p> <p>An assessment of land lacking in such certainty of description cannot he aided by evidence as to what the tax collector did, or intended to do, in selling the same for taxes.</p> <p>3. Tax-title. Description. Patent ambiguity. Case in judgment.</p> <p>On an assessment roll for 1879, a j section of land was assessed : “ 40 a. S. E. i S. 10, T. 8, R. 8, at $2.50 an acre; and 120 a. S. E. ¿ S. 10, T. 8, R. 8, at $1.00 an acre.” Two persons, each owning 40 acres in said quarter, paid taxes, their receipts reading, “40 a. in S. E. Eighty acres were sold for taxes and conveyed as “80 a. of S. E. S. 10, T. 8, R. 8.” Held, incompetent to aid the defective assessment, or apply the insufficient description in the deed, by evidence as to what land those paying intended to pay on, and what the collector intended to sell.</p>