Smith v. W. Denny & Co.

Citations

• 90 Miss. 434
• 43 So. 479

Syllabus

<p>1. Tax-titles. Bill to confirm. Parties. Code 1892, § 498 (Code 1906, § 548).</p> <p>A bill to confirm a tax-title under Code 1892, § 498, providing that all persons interested be made defendants is demurrable for want of proper parties where one named in the tax-deed exhibited with the bill as the person assessed with the taxes for which the land was sold, is not made a defendant, nor any reason given for such omission, although the bill is verified by oath and alleges “that the defendants named áre the only ones, so far as complainant can ascertain after diligent inquiry.”</p> <p>2. Same. Leave to amend. Dismissal.</p> <p>When a- demurrer to a bill has been sustained for want of proper parties, it is not error to dismiss the bill on complainant’s de- ' dining to avail of leave to amend by joining as a defendant the party improperly omitted.</p> <p>3. Same. Pleadings. Averments as to title. Collector's deed. Effect of same. Code 1892, § 1806 (Code 1906, § 1983).</p> <p>A hill to confirm a tax-title which avers that complainant acquired title through his purchase at a tax-collector’s sale, evidenced by the collector’s deed exhibited with the bill, sufficiently sets out complainant’s title, since under Code 1892, § 1806 (Code 1906, § 1983) the collector’s deed to'an individual is prima facie evidence that the assessment and sale of the land were legal and valid.</p>