Howard v. Walters
Mississippi Supreme Court
Ejectment by appellant against appellee to recover certain lands described in his declaration. Erom a verdict and judgment for the defendant, plaintiff appeals.
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Ejectment by appellant against appellee to recover certain lands described in his declaration. Erom a verdict and judgment for the defendant, plaintiff appeals. Plaintiff, to maintain his title, introduced a deed from the sheriff of Monroe county, where the land was located, executed in May, 1873, to J. W. Maynard, reciting tbat in accordance with the Act of 1872 he sold the lands, which were assessed to W. E. Pullen, the reputed owner, and a deed from Maynard to plaintiff, dated February 19, 1881, a copy of the assessment roll for the year 1872, showing that the land was assessed to Pullen,…
1Opinion of the Court
Opinion.
Cooper, J.:
In Weir v. Kitchens, 52 Miss. 14, it was decided that the revenue act of 1812 (Acts of 1812, p. 1), established a radically different procedure for the condemnation and sale of lands delinquent for taxes, from that contended in the Code of 1811, and that the provisions of the. Code, section 1100, declaring that “the tax-collector’s conveyance to individuals, and list of lands sold to the State, shall be prima facie evidence that the assessment and sale and all proceedings of sale were valid,” was not applicable to sales made under the provisions of the later act. This…
2Cases cited6 opinions
- Gamble v. WittyMississippi Supreme Court · 1877
- Virden v. BowersMississippi Supreme Court · 1877
- Cotton v. HillerMississippi Supreme Court · 1876
- Vaughan v. SwayzieMississippi Supreme Court · 1879
- Smith v. NelsonMississippi Supreme Court · 1879
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