Chesnut v. Elliott
Mississippi Supreme Court
Appeal from the Chancery Court of Washington County. Hon. W. G. Phelps, Chancellor. The lands in controversy were sold by the sheriff of Washington County to the State in the. year 1880 for taxes of the year 1879. In 1881, Wm. Griffin purchased them from the State and sold them to the appellee, who exhibited her bill against the appellant and his tenant in possession, seeking a decree to confirm her title, and from the decree to that effect this appeal is taken.
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Appeal from the Chancery Court of Washington County. Hon. W. G. Phelps, Chancellor. The lands in controversy were sold by the sheriff of Washington County to the State in the. year 1880 for taxes of the year 1879. In 1881, Wm. Griffin purchased them from the State and sold them to the appellee, who exhibited her bill against the appellant and his tenant in possession, seeking a decree to confirm her title, and from the decree to that effect this appeal is taken. The defense interposed in the court below was that one E. G. Sims was elected assessor for 1879, and that at the July meeting, 1879,…
1Opinion of the CourtCampbell, C. J.
The single question in this case is : Did the failure of the assessor to append to the assessment roll the affidavit prescribed by “ An Act in relation to Public Revenue,” approved March 5,1878, so vitiate the assessment as to render nugatory all subsequent proceedings with reference to it, and annul all sales for taxes made under it? We answer it in the negative. This affidavit is required to be made, after the completion of the assessment rolls, as an additional guaranty to his oath of office, to secure the performance of duty by the assessor in the particular matters to which the affidavit *573…
2Cited by6 opinions
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