Little River Drainage District v. Sheppard

'WHITE, J.

The plaintiff brings this suit to collect delinquent drainage taxes assessed for the years 1921-9.927, both inclusive. The petition is in seven counts, one for each year’s assessment. The answer alleges as a complete defense that the land was sold under a judgment of the circuit court for delinquent general state and county taxes due for the years 1921 to 1924, inclusive. Defendant claims under that tax title. The facts appear in an agreed statement.

The trial court found for the defendant on counts one to four, inclusive, adjudging that the sale under the judgment for state and…