Sims v. Warren
Mississippi Supreme Court
From the chancery court of Itawamba county. IIon. Baxter McFarland, Chancellor. Appellee, claiming under a tax collector’s deed which conveyed to him “ 80 acres of the S. E. J, Sec. 10, T. 8, B. 8, in Itawamba county,” filed his bill in this case to confirm the tax title, alleging therein that said deed conveyed to him all the N. J of the S. E. ¿ of said section, this being the land intended by the description in the deed.
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From the chancery court of Itawamba county. IIon. Baxter McFarland, Chancellor. Appellee, claiming under a tax collector’s deed which conveyed to him “ 80 acres of the S. E. J, Sec. 10, T. 8, B. 8, in Itawamba county,” filed his bill in this case to confirm the tax title, alleging therein that said deed conveyed to him all the N. J of the S. E. ¿ of said section, this being the land intended by the description in the deed. The main controversy is as to whether the assessment of the land is void for uncertainty. The sale for taxes was made on the first Monday of March, 1881, for the delinquent…
1Opinion of the CourtCampbell, J.
The validity of the assessment under which the sale was made is to be tested by section 18 of, “An act in relation to public revenue,” approved March 5, 1878. It provides, “that no failure to designate the precise locality of any subdivision of land within a section .... shall be held to vitiate the assessment, .... if the section, township and range .... be properly entered upon the roll; . . . . and it may be shown by parol testimony .... to what particular subdivision such assessment .... was intended to apply; and where part of the land in a particular section .... has been assessed by a…
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