Gibbs v. Dortch
Mississippi Supreme Court
Appeal from the Chancery Court of Hinds County. Hon. E. G. Peyton, Chancellor. On the 2d day of February, 1883, the bill in this case was filed by E. E. Dortch against Lydia Gibbs and others to confirm complainant’s title to a certain tract of land which he bought from the State on the 2d of March, 1881, and which had been sold to the State on the 1st of March, 1880, for the taxes of 1879 due thereon.
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Appeal from the Chancery Court of Hinds County. Hon. E. G. Peyton, Chancellor. On the 2d day of February, 1883, the bill in this case was filed by E. E. Dortch against Lydia Gibbs and others to confirm complainant’s title to a certain tract of land which he bought from the State on the 2d of March, 1881, and which had been sold to the State on the 1st of March, 1880, for the taxes of 1879 due thereon. The defendants attacked the complainant’s title on the grounds (1) that the assessment roll upon which the land was sold by the tax collector was not properly certified by the clerk of the board…
1Opinion of the Court
Campbell, C. J.,
delivei’ed the opinion of the court.
The list of land sold to the State for taxes was not defective and insufficient because the name of the tax collector was in the body of the certificate and not at the end of it. All that the statute requires is a certified list of the lands'struck off by the tax collector to the State, etc. It must be certified by the tax collector, but whether his name appears in the beginning or at the end of the certified list is not material.
Although the list was made out by a deputy it is shown to have been the act of the principal, and. as effective…
2Cited by5 opinions
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