Boone v. Dulion
Mississippi Supreme Court
From the chancery court of Harrison county. Hon. Stone Devours, Chancellor. Boone, appellant, was complainant in the court below; Du-lion, appellee, was defendant there. The object of the suit, avowedly, was to confirm a tax title.
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From the chancery court of Harrison county. Hon. Stone Devours, Chancellor. Boone, appellant, was complainant in the court below; Du-lion, appellee, was defendant there. The object of the suit, avowedly, was to confirm a tax title. The lands were assessed as in a certain township and range, and as bounded by lands owned by designated individuals; this description is shown to have been accurate some three years before the assessment was made, but thereafter and before the assessment, several of the individuals named had sold their lands to other persons, and owned none to which .the…
1Opinion of the CourtCalhoon, J.
The bill in this ease, purporting to be one to confim a tax title, is, in effect, one to reform a tax collector’s conveyance to make it conform to a description which did not exist at the date of the assessment or conveyance, or for several years before either. This is never allowable. The tax collector’s conveyance is void unless it conforms to the assessment, of course; and both are void unless the sheriff or a surveyor could determine exactly what and where the land- is as the boundaries were at the time of the assessment, notwithstanding he might be able to do "so if he should apply them…
2Cited by4 opinions
- Carr v. BartonMississippi Supreme Court · 1935
- Thomas v. Mississippi Power & Light Co.Mississippi Supreme Court · 1934
- Morris v. TrussellMississippi Supreme Court · 1926
- Crawford v. McLaurinMississippi Supreme Court · 1903