Weiner v. Dickerson

Citations

• 82 Miss. 63

Syllabus

<p>1. Tax Sales. Laws 1890, p. 16, ch. 5. List of state lands. Evidence.</p> <p>An unsigned, unsealed, uncertified and unfiled writing, without proof 'of its origin or history, is insufficient to prove a sale of lands for taxes under laws 1890, p. 16, ch. 5, providing that the auditor should prepare a correct list of state tax lands in each county and forward the same to the chancery clerk who should record the same and furnish a copy, certified under the seal of his office, to the sheriff and tax collector and empowering the tax collector with such copy to sell the lands, although the writing was properly captioned for the list to be furnished by the auditor under said statute and contained the lands in controversy.</p> <p>2. Same. Recitals in deed.</p> <p>The recitals of a sheriff’s and tax collector’s deed, made under said statute, are insufficient to prove the jurisdictional facts authorizing a sale thereunder.</p>