Thibodeaux v. Havens

Citations

• 116 Miss. 476
• 77 So. 313

Syllabus

<p>1. Taxation. Tax sale. Validity.</p> <p>Whenever there is a legal bidder at a tax sale the collector must make title to him and in that case any sale to the state is void, the bidder would have a. right to the deed and the collector could not deny or limit that right by a conveyance to the state.</p> <p>2. Taxation. Tax sales. Presumptions.</p> <p>The statutory presumption that a tax deed to an individual conveyed a perfect title, except for certain defenses, is not overcome by the fact that the land was also sold to the state at the same time, since the deed to the individual purchaser conclusively established that there was a bidder, that the money was paid to the collector and the deed executed and it necessarily follows' that the deed to the state in such ease was a nullity.</p> <p>3. Taxation. Tax deed. Presumptions.</p> <p>Where a tax deed recites a legal sale in the absence of proof to the contrary, it will be presumed that the deed recites the facts.</p>