Kaiser v. Harris
Mississippi Supreme Court
Appeal from the Chancery Court of Wilkinson County. Hon. Lauch McLaurin, Chancellor. This bill in equity was filed on the 20th of September, 1883, by Isaac Kaiser, assignee of Samuel Kaiser, against J. L. Harris, to fix a lien on certain lands for money paid by Samuel Kaiser in purchasing the lands, which had been forfeited to the State for taxes, and for two years’ taxes paid subsequent to his purchase. The assessment of the lands in question in 1875 was valid.
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Appeal from the Chancery Court of Wilkinson County. Hon. Lauch McLaurin, Chancellor. This bill in equity was filed on the 20th of September, 1883, by Isaac Kaiser, assignee of Samuel Kaiser, against J. L. Harris, to fix a lien on certain lands for money paid by Samuel Kaiser in purchasing the lands, which had been forfeited to the State for taxes, and for two years’ taxes paid subsequent to his purchase. The assessment of the lands in question in 1875 was valid. The assessment in 1876, which was a special assessment, was invalid. On the 4th of March, 1878, the lands were sold to the State for…
1Opinion of the CourtArnold, J.
The invalidity of the assessment under which the land was sold for taxes would not preclude appellant from recovery. Cogburn v. Hunt, 56 Miss. 718; 57 Ib. 681; Mayer v. Peebles, 58 Ib. 628.
We approve the conclusion reached in the cause, not because no taxes were due, or the assessment was void, but because there was no law on the 4th day of March, 1878, the date on which the land was sold for taxes, or on the 17th day of April, 1879, when Samuel Kaiser purchased the land from the State, which gave him a lien on the land for the amount of taxes, etc., paid by him.
*594Substantially, § 1718 of the…
2Cases cited2 opinions
- Cogburn v. HuntMississippi Supreme Court · 1879
- Greene v. WilliamsMississippi Supreme Court · 1881
3Cited by1 opinion
- Capital State Bank v. LewisMississippi Supreme Court · 1887