Winton v. Day

Citations

• 96 Miss. 1
• 49 So. 264

Syllabus

<p>1. Taxation. Sales to state. Cancellation. Laws 1875, 1880, 1890. Old records.</p> <p>A sale of lands to tlie state made for taxes in 1868 is not void merely because it is evidenced only by old records and was not brought forward under the abatement act (Laws 1875, p. 11, eh. 2), or the act of 1880 (Laws 1880, p. 88, eh. 9), or the act of 1890 (Laws 1890, p. 16, ch. 5), requiring compilations of lands claimed by the state, since those acts did not cancel .tax sales not listed under them unless they were omitted by the advice of the attorney as provided in the act of 1880, sec. 2.</p> <p>2. Same. Constitutional law. Legislative grant. Constitution 1890, sec. 90«. Constitution 1890, sec. 95. Latos 1908, p. 130, ch. 121.</p> <p>Laws 1908, p. 130, ch. 121, providing that lands purchased by the state at tax sales prior to 1875 and not embraced-in the lists returned that year to the auditor of public accounts under the abatement act (Laws 1875, p. Í1, ch. 2) were thereby relinquished to the person who, but for the tax sales, would have been the owners, upon the payment of a small sum by such owners as a fee for a patent, is a legislative grant and in contravention of constitution Í890, sec. 90m, prohibiting the passage of special laws gi;ant-ing lands of the state to any person, and constitution 1890, sec. 95, forbidding a donation of lands belonging to the state to private corporations or persons.</p>