Stuard v. Southern Engine & Boiler Works

Citations

• 100 Miss. 895
• 57 So. 218

Syllabus

<p>1. Taxation. Sale'of personal property. Bight to redeem. Code 1906, sections 4341, 4342.</p> <p>The word “sections” as printed in Code 1906, section 4342, was a clerical error. The word was only intended to be used in the singular and the only personal property in respect to which redemption is provided for is the particular personal propety enumerated in section 4341, and a sawmill plant, including the boiler, is not covered by said section.</p> <p>2. Taxation. Sale of personal property for taxes. Void sale.</p> <p>Where a sawmill plant worth several thousand dollars is sold for delinquent taxes amounting to about fifty-four dollars, and the collector might have sold some part of the machinery or portions of the things belonging to the machinery, for enough to have satisfied the taxes without sacrificing- the whole plant, such a sale was in excess of the collector’s authority and void.</p>