Fletcher v. Trewalla
Mississippi Supreme Court
Aureal from the Circuit Court of Tallahatchie County. • Hon-. A. T. KoaNe, Judge. On the 27th of May, 1881, J. L. Fletcher brought this action of ejectment to recover of H. S. Trewalla, possession of certain lots of land lying in the town of Charleston, in Talla-hatchie county. The lots were sold to the State on the'first clay of March, 1880, for the delinquent taxes of 1879 ; and on .the 19th of March, 1881, the}»- were purchased from the State by the plaintiff.
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Aureal from the Circuit Court of Tallahatchie County. • Hon-. A. T. KoaNe, Judge. On the 27th of May, 1881, J. L. Fletcher brought this action of ejectment to recover of H. S. Trewalla, possession of certain lots of land lying in the town of Charleston, in Talla-hatchie county. The lots were sold to the State on the'first clay of March, 1880, for the delinquent taxes of 1879 ; and on .the 19th of March, 1881, the}»- were purchased from the State by the plaintiff. The case was, by agreement of the parties, tried by the judge of the lower court. The proof showed that the roll of assessments of…
1Opinion of the CourtCampbell, C. J.
According to Davis v. Vanarsdale (59 Miss. 367), the failure to deliver the assessment-roll to the clerk of the Chancery Court by the time prescribed by law was not cured by any of the provisions of the act of 1878, in relation to public revenue, and we do not know of any principle on which we can hold that the assessment was valid as to the person who was the assessor, and invalid as to the others. There seems to be no moral objection to such a result in'-this case, but it would not consist with the doctrine applicable to the assessment and collection of taxes, which requires their legal…
2Cases cited1 opinion
- Davis v. VanarsdaleMississippi Supreme Court · 1882
3Cited by2 opinions
- Watson v. VinsonMississippi Supreme Court · 1914
- Carlisle v. ChrestmanMississippi Supreme Court · 1891