Clanton v. Callender

. Partially Concurring Opinion.

Sydney Smith, C. J.,

delivered a partially concurring opinion. •

The only evidence of a sale to the state of land for taxes due thereon provided or recognized by our statutes is the list of such sales, made and certified to by the tax collector who made the sale, required by Section 9935, Code 1942. Without this list the title to the land alleged to have been sold by the tax collector to the state remains in the person who owned it when the alleged sale was made. But it is said that the tax collector’s failure to sign and certify this list is within the saving…