Mitchum v. McInnis
Mississippi Supreme Court
Appeal from the Circuit Court of Jasper County. -Hon. A. G-. Maters, Judge. •By the act approved May 11, 1871.( Acts 1871, p. 96) the tax--assessor was required to return- and file his assessment-irolí for that year on the first Monday in June, 1871. The assessor of Jasper County did' not return and file the assessment roll for 1871 until the first Monday in September of that year.
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Appeal from the Circuit Court of Jasper County. -Hon. A. G-. Maters, Judge. •By the act approved May 11, 1871.( Acts 1871, p. 96) the tax--assessor was required to return- and file his assessment-irolí for that year on the first Monday in June, 1871. The assessor of Jasper County did' not return and file the assessment roll for 1871 until the first Monday in September of that year. Daniel Mclnnis and others, heirs at law of J. Mclnnis, deceased, brought this action of ejectment against the appellant to recover certain hands, to which they deraigned title from the United States. . The…
1Opinion of the CourtCooper, J.
Because of the failure of the assessor to return the roll at the time prescribed by law the assessment was void and no title passed to a purchaser at a sale made for taxes levied under such assessment. Stovall v. Connor, 58 Miss. 138.
Judgment affirmed.
2Cases cited1 opinion
- Stovall v. ConnorMississippi Supreme Court · 1880
3Cited by3 opinions
- Watson v. VinsonMississippi Supreme Court · 1914
- Hunter v. BennettMississippi Supreme Court · 1928
- Russell v. McKinnonMississippi Supreme Court · 1925