Gibson v. Berry
Mississippi Supreme Court
From the circuit court of Pike county. Hon. J. B. Chrism an, Judge. This was an action of ejectment brought by the appellee on a tax-title acquired from the state. The land was sold to the state in March, 1876, for the delinquent taxes of 1875, and was purchased from the state by the appellee’s vendor.
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From the circuit court of Pike county. Hon. J. B. Chrism an, Judge. This was an action of ejectment brought by the appellee on a tax-title acquired from the state. The land was sold to the state in March, 1876, for the delinquent taxes of 1875, and was purchased from the state by the appellee’s vendor. The defendant objected to the tax-title as being void, and introduced evidence showing, or tending to show, that the tax collector in selling the land, which consisted of one hundred and sixty acres, failed to observe the provisions of the statute requiring land sold for taxes to be offered…
1Opinion of the CourtCampbell, J.
As the sale for taxes under which the plaintiff claimed was made when § 1709 of the code of 1871 was unrepealed, it applied to the sale, although subsequently repealed, and operated to preclude inquiry into the sale for any mere irregularity attending it. Nevin v. Bailey, 62 Miss. 433.
We know no reason why a court may not exclude evidence introduced by a defendant on the same grounds on which it would exclude evidence of the plaintiff.
Affirmed.
2Cases cited1 opinion
- Nevin v. BaileyMississippi Supreme Court · 1884
3Cited by2 opinions
- Jonas v. FlannikenMississippi Supreme Court · 1891
- Hooper v. WalkerMississippi Supreme Court · 1947