Weathersby v. Thoma
Mississippi Supreme Court
Erbob to the Circuit Court of Pike County. Hon. J. M. Smiley, Judge. The prima fade case, made by the introduction of the tax title from the State to the plaintiff in error, rests on the presumption that all the proceedings resulting in that deed were legal. The assessment, when regularly made, constituted a lien on the land for the taxes thereof, which could be removed only by payment. The sale was an enforcement of the lien, and invested a complete title in the purchaser.
Read the full summary
Erbob to the Circuit Court of Pike County. Hon. J. M. Smiley, Judge. The prima fade case, made by the introduction of the tax title from the State to the plaintiff in error, rests on the presumption that all the proceedings resulting in that deed were legal. The assessment, when regularly made, constituted a lien on the land for the taxes thereof, which could be removed only by payment. The sale was an enforcement of the lien, and invested a complete title in the purchaser. Payment was the only defence made, and, as it was not proved, the judgment should be reversed.
1Opinion of the CourtGeorge, C. J.
This was an action of ejectment, in which the plaintiff in error endeavored to recover several lots in the town of Summit upon a deed made by the auditor of public accounts on Oct. 24, 1870, conveying to him the title of the State recited in the deed to have accrued from a sale of the same to the State for taxes on July 6, 1868. The defendant undertook to show that the taxes on the lots for the alleged nonpayment of which they were sold had been paid. Upon the auditor’s deed, and the defendant’s evidence, on which he relied to show payment of the taxes, the cause was submitted by consent of…
2Cases cited3 opinions
- Gamble v. WittyMississippi Supreme Court · 1877
- Clymer v. CameronMississippi Supreme Court · 1878
- Vaughan v. SwayzieMississippi Supreme Court · 1879
3Cited by2 opinions
- Dingey v. PaxtonMississippi Supreme Court · 1883
- Houston Bros. v. LenhartMississippi Supreme Court · 1924