Waits v. Black Bayou Drainage Dist.

Appellee, the drainage district, filed its bill against appellant, Waits, a landowner in the district, to recover the drainage taxes assessed against his lands for the years 1931 to 1935, inclusive, and to enforce the lien given by the drainage statute for the payment of such taxes. The period involved covered the time the state had title to the land by virtue of a tax sale.

The district was organized in 1916 under Chapter 195, of the Laws of 1912, as amended by Chapter 269, of the Laws of 1914, now Chapter 107, section 4371 et seq., of the Code of 1930. The land owned by Waits was in the…