Wheeler & Wilson Manufacturing Co. v. Ligon
Mississippi Supreme Court
Appeal from the Chancery Court of Hinds County. Hon. E. G. Peyton, Chancellor. On the first Monday of March, 1881, a certain tract of land lying in the first district of Plinds County and belonging to the Wheeler & Wilson Manufacturing Company was sold at Raymond, in the second district of the county, by the tax collector to B. T. Ligón for the taxes due thereon for the year 1880. The sale was based upon an assessment made in 1879. After the expiration of the period allowed…
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Appeal from the Chancery Court of Hinds County. Hon. E. G. Peyton, Chancellor. On the first Monday of March, 1881, a certain tract of land lying in the first district of Plinds County and belonging to the Wheeler & Wilson Manufacturing Company was sold at Raymond, in the second district of the county, by the tax collector to B. T. Ligón for the taxes due thereon for the year 1880. The sale was based upon an assessment made in 1879. After the expiration of the period allowed for redemption, Ligón received his deed, and thereupon filed a bill to confirm his tax-title, he having secured the…
1Opinion of the CourtArnold, J.
The sale of the land in question occurred in 1881, and is governed by the provisions of the Code of 1880 in reference to sales for taxes, but the assessmentwas made in 1879, and its validity must be deter*564mined by an Act in relation to Public Revenue, approved March 5, 1878, the law then in force in regard to- the assessment of taxes.
Under § 526 of the Code of 1880, a tax collector’s deed is primé faoie evidence that everything essential to the collector’s power to sell existed at the time of the sale, and that everything was done necessary to constitute a valid sale, an'd the burden of proof…
2Cases cited6 opinions
- Virden v. BowersMississippi Supreme Court · 1877
- Griffin v. DoganMississippi Supreme Court · 1873
- Wolfe v. MurphyMississippi Supreme Court · 1882
- Chesnut v. ElliottMississippi Supreme Court · 1884
- Hardie v. ChrismanMississippi Supreme Court · 1882
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Alvis v. HicksMississippi Supreme Court · 1928
- Brannon v. PringleMississippi Supreme Court · 1908