Weir v. Kitchens

Citations

• 52 Miss. 74

Syllabus

<p>1. Tax Sale : Return of delinquent list. Revenue laws of 1872.</p> <p>By the provisions of the act of April, 1872, the tax collector was required to-return to the board of supervisors a list of delinquent lands on the first Monday in December. Held, that where the list was not returned until the third Monday in December, and a judgment of forfeiture then rendered by the board of supervisors, a sale of the land thereunder is void.</p> <p>2. Same : Same : Code of 1871, j! 1700.</p> <p>The provision of the Code of 1871, g 1700, that tax collectors’ deeds under sales-of lands for taxes shall not “be invalidated in any court of this state, except. by the proof that the taxes for which said land was sold had been paid before-sale,” does not apply to sales made under and by virtue of the act of April,. 1872.</p>