Loper v. Hinds Land Co.

This case involves principally questions of whether a tax assessor’s official map is part of the assessment rolls of a county, and, if so, whether there is enough evidence in the descriptions on the rolls, the map, and extrinsic evidence derived from these items to locate the particular land assessed and sold for delinquent taxes, as authorized by Code of 1942, Sec. 9775. On April 6, 1942, the Sheriff and Tax Collector of Hinds County, Mississippi, sold to appellant, complainant below, W. E. Loper, the following described lands in Hinds County for delinquent state and county taxes for the…