McKenzie v. Smith

On July 6,i 1931, the sheriff and tax collector of Perry County sold to the State for delinquent taxes for the *857year 1930 the eighty acres of land involved in this suit. On May 6, 1941, appellee obtained from the State a tax forfeited land patent for this land. W. D. McKenzie, the owner of the land at the time of the tax sale, brought this suit in 1948 seeking to have the said tax sale declared void. At the trial, the chancellor held that the tax sale was valid and further held that if it were invalid the alleged defects in the tax sale were cured by the two-year statute of limitation…