Bennett v. Maxwell
Mississippi Supreme Court
From the chancery court of Lincoln county. How. Henry C. Conn, Chancellor. Mrs. Maxwell, appellee, was complainant in the court below; Bennett, appellant, was defendant there. From a decree in complainant’s favor defendant appealed to the supreme court. The bill was to cancel defendant’s tax title as a cloud upon title to land. The land was sold on the first Monday in March, 1893, for the taxes of 1892, by the tax collector.
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From the chancery court of Lincoln county. How. Henry C. Conn, Chancellor. Mrs. Maxwell, appellee, was complainant in the court below; Bennett, appellant, was defendant there. From a decree in complainant’s favor defendant appealed to the supreme court. The bill was to cancel defendant’s tax title as a cloud upon title to land. The land was sold on the first Monday in March, 1893, for the taxes of 1892, by the tax collector. The evidence in the case showed that the assessment roll, of which the tax sale was predicated, was not returned by the assessor on the first Monday of July, 1892, as…
1Opinion of the CourtCaljtoon, J.
We notice but one objection to the claim of tax title) shown by this record, because that is decisive. It affirmatively appears here that the assessment roll was not filed on the first Monday of July, as it should have been, and that the extension of time to the first Monday in August, when it was filed, was granted by the auditor, who was without power to grant it. The board of supervisors only can extend the time.
Affirmed.
2Cited by3 opinions
- Hunter v. BennettMississippi Supreme Court · 1928
- Smythe v. WhiteheadMississippi Supreme Court · 1923
- Seals v. PerkinsMississippi Supreme Court · 1910