McRee v. Swalm
Mississippi Supreme Court
From the chancery court of Lincoln county. Hon. Henry C. Conn, Chancellor. Mrs. McRee and her children, appellants, were complainants in the court below; Swalm, appellee, was defendant there. The object of the suit was to cancel a tax deed. The defendant answered the bill, and by way of a cross-bill sought the confirmation of the tax deed. The demurrer .of complainants to the -cross-bill having been overruled, they appealed to the supreme court.
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From the chancery court of Lincoln county. Hon. Henry C. Conn, Chancellor. Mrs. McRee and her children, appellants, were complainants in the court below; Swalm, appellee, was defendant there. The object of the suit was to cancel a tax deed. The defendant answered the bill, and by way of a cross-bill sought the confirmation of the tax deed. The demurrer .of complainants to the -cross-bill having been overruled, they appealed to the supreme court. The deed sought to be canceled is in the form prescribed by statute, but is signed, “Chas. McNair,"Tax Collector, by R. C. Applewhite, Deputy,” and…
1Opinion of the CourtWhitfield, C. J.
After a careful consideration, we are of the opinion, clearly, that a deputy sheriff is, virtute oficii, also deputy tax collector, and that Applewhite was in this case a defacto deputy tax collector. Under code, §§ 4143, 4112, 3079, 3065, we think it is clear that Applewhite was de facto deputy tax collector, and was duly authorized to make this sale. The deed is in proper form. See Whitford v. Lynch, 10 Kan., 180; Gilkey v. Cook, 60 Wis., 133 (18 N. W. 639). Black on Tax Titles states : Where the local statute authorizes the deputy county clerk to perform all the duties of the county clerk…
2Cases cited2 opinions
- Gilkey v. CookWisconsin Supreme Court · 1884
- Whitford v. LynchSupreme Court of Kansas · 1872
3Cited by1 opinion
- Jones County Land Co. v. FoxMississippi Supreme Court · 1919