Carlisle v. Goode
Mississippi Supreme Court
From the chancery court of Jackson county. Hon. W. T. Houston, Chancellor. Appellee, Burton Goode, filed a bill against George W. Carlisle, the appellant, seeking to cancel a tax-title acquired by the latter, March 30,1892, alleging that the land was sold in March, 1891, for the taxes of 1890, and purchased by the state, and by the auditor of public accounts conveyed to defendant.
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From the chancery court of Jackson county. Hon. W. T. Houston, Chancellor. Appellee, Burton Goode, filed a bill against George W. Carlisle, the appellant, seeking to cancel a tax-title acquired by the latter, March 30,1892, alleging that the land was sold in March, 1891, for the taxes of 1890, and purchased by the state, and by the auditor of public accounts conveyed to defendant. The bill alleges, among other things, that the assessment under which the taxes were claimed to be due, and upon which the sale for taxes was based, was void, because the assessment-roll of 1889 was filed on the…
1Opinion of the CourtWoods, J.
The failure of the assessor to file his land assessment-roll until the nineteenth day of July, 1889, was fatal to its validity. The verbal refinements which may be employed in any attempt to distinguish the delivery to the clerk of the board of supervisors of a completed and certified assessment-roll, verified by the prescribed affidavit by the assessor, on the day appointed by law, from the filing of such roll by the proper officer on the appointed day, cannot be permitted to prevail. The filing of the roll is simply the evidence of the completion, certification and delivery by the assessor…
2Cases cited2 opinions
- Dingey v. PaxtonMississippi Supreme Court · 1883
- Griffin v. EllisMississippi Supreme Court · 1885
3Cited by4 opinions
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- Gregory v. BroganMississippi Supreme Court · 1897
- Leavenworth v. ClaughtonMississippi Supreme Court · 1944
- Leavenworth v. ClaughtonMississippi Supreme Court · 1944