Stevenson v. Reed
Mississippi Supreme Court
Erom the chancery court of Sunflower county. Hon. Percy Bell, chancellor. Reed, the appellee, was the complainant in the court below; Stevenson and others, the appellants, were defendants there. The object of the suit was to comfirm a tax title to lands.
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Erom the chancery court of Sunflower county. Hon. Percy Bell, chancellor. Reed, the appellee, was the complainant in the court below; Stevenson and others, the appellants, were defendants there. The object of the suit was to comfirm a tax title to lands. It was defended on the ground that the land was not sold in forty-acre tracts as required by law (Code 1892, §.3813), and in support of this contention defendants caused the tax collector who made the sale to be introduced as a witness, who, over the objection of complainant to his competency as a witness, testified that he sold an undivided…
1Opinion of the CourtWhiteield, C. J.
The taxes were shown to have been paid by satisfactory evidence. The method of sale was illegal. The sheriff should have sold forty acres at a time. His testimony was simply explanatory of how the sale was conducted. It did not fall within the rule that an officer-may not impeach his official acts. See 1 Wigmore on Evidence, secs. 529, 530, 531. See, also, Mullins v. Shaw, 77 Miss., 900, 27 South., 602, 28 South., 958; Mixon v. Clevenger, 74 Miss., 67, 20 South., 148, is no authority to the contrary. A distinction is sought to be drawn by Chief Justice Si-iarkey in Woods v. American Life…
2Cases cited2 opinions
- Mullins v. ShawMississippi Supreme Court · 1900
- Mixon v. ClevengerMississippi Supreme Court · 1896
3Cited by6 opinions
- Hendrix v. FooteMississippi Supreme Court · 1948
- Womack v. Central Lumber Co.Mississippi Supreme Court · 1922
- Pittman v. CurrieMississippi Supreme Court · 1980
- Parker v. TouliatosMississippi Supreme Court · 1971
- Claughton v. LeavenworthMississippi Supreme Court · 1948
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