Standard Drug Co. v. Pierce

Citations

• 111 Miss. 354
• 71 So. 577

Syllabus

<p>1. Taxation. Tax title. Assessment description. Tax deed. Date.</p> <p>An assessment roll giving the name of the owner and designating the property as the south half of north half, lot 5, block 113, Kemper & Whinney Survey No. 2, with the name of the city at the top of the column headed “lots,” sufficiently describes the property, though there were two subdivisions of the same name, but only one of them had a lot and block corresponding to the one so assessed.</p> <p>2. Taxation. Tax deed. Description.</p> <p>A tax deed describing land as “south half of north half, lot 5, block 113, Kemper & Whinney No. 2, Forest County, Miss.” is sufficient to ’make competent the assessment roll and parole testimony identifying the land as being in a certain city, and to identify the land assessed.</p> <p>3. Taxation. Tax deed. Date. Statutes.</p> <p>Section 4328, Code 1906, amended and brought forward into Laws 1908 as chapter 199 thereof, permits the continuing of tax sales from day to day, but does not provide for the making of a record of such continuance; and section 4332 of the code, which provides the form for a tax collector’s deed, does not require that the fact that a tax sale was continued from day to day he recited in the deed to lands sold on a day subsequent to the day on- which the sale must begin. The failure to recite this fact in a deed therefore does not avoid it; and the qnly way such fact can be proven, in event proof thereof becomes necessary, is by parol testimony.</p>