Capital State Bank v. Lewis
Mississippi Supreme Court
Appeal AND Cross-Appeal from the Chancery Court of Hinds County. HoN. E. G-. PeytoN, Chancellor. In March, 1875, the land here in controversy was sold to the State for the taxes of 1874. In May, 1875, this same land was again sold to the State under what is known as the “ Abatement Act,” approved March 1, 1875. On March 30, 1885, Lewis & Nicholson purchased this land from the State, receiving a deed thereto in which it was set out that the land conveyed therein was acquired…
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Appeal AND Cross-Appeal from the Chancery Court of Hinds County. HoN. E. G-. PeytoN, Chancellor. In March, 1875, the land here in controversy was sold to the State for the taxes of 1874. In May, 1875, this same land was again sold to the State under what is known as the “ Abatement Act,” approved March 1, 1875. On March 30, 1885, Lewis & Nicholson purchased this land from the State, receiving a deed thereto in which it was set out that the land conveyed therein was acquired by the State at the sale in May, 1875. On July 17, 1885, the auditor executed another deed to this same land, conveying…
1Opinion of the CourtAbnold, J.
Generally, the validity of a tax-title must be determined by the law as it existed at the time of the assessment and sale. Blackwell on Tax-Titles 580. The sale in this case being made for taxes, a part of which was levied by the board of supervisors at a place at which it was not authorized by law to hold its sessions, was void, and conferred no title. Johnson v. Futch, 57 Miss. 73 ; Gamble v. Witty, 55 Ib. 26. But, on failure of the title, appellees still had a lien on the land for the amount paid to the State for the same, and for taxes subsequently paid thereon by them, and for damages…
2Cases cited2 opinions
- Johnson v. FutchMississippi Supreme Court · 1879
- Kaiser v. HarrisMississippi Supreme Court · 1886
3Cited by5 opinions
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- Blackburn v. LewisOregon Supreme Court · 1904