Hardie v. Chrisman
Hardie v. Chrisman
Opinion of the Court
delivered the opinion of the court.
The first Monday in July, 1867, was the time fixed by tbe act approved December 1, 1863 (Acts, p. Ill), for the sale of lands delinquent for taxes, which act was in operation in 1867, and governed the sales made in that year. The deed of the tax-collector to Chrisman vested in him a title not assailable except for fraud or mistake in the assessment or sale, or upon proof that the taxes had been paid on the land before the sale. Act approved February. 10, 1860; Acts 1859-60, p. 213. This act made the deed evidencing a sale of land for taxes prima facie evidence of a good title, because the sale .was not to be impeached or questioned, except for the specified causes. Greene v. Williams, 58 Miss. 752. As against all others the sale was to stand, and the deed was evidence of a sale.
The admitted fact that .the sale was made for the taxes of 1866, and not 1867, as erroneously recited in the deed, freed it from all objection because of the clerical error by which it was made to show that the sale was for the taxes of 1867.
The effect of thé deed as evidence is to be determined by the law in force when it was made. Code 1880, sect. 1649.
Believing that Chrisman was shown to have acquired a good title by virtue of the sale of first Monday of July, 1867, it is unneccessary to Consider the other questions discussed by counsel.
Judgment affirmed.
Reference
- Full Case Name
- James Hardie v. J. B. Chrisman
- Cited By
- 5 cases
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- Syllabus
- 1. Tax-Sale. Sale in 1867. Statute fixing time therefor. The act approved December 1, 1863 (Acts 1863, p. Ill), fixing the first Monday in July for the sale of lands delinquent for taxes, was in operation in 1867, and governed the sales for taxes made in that year. 2. Tax-Deed. JHoidenceofwhat. Act 1860, construed. The act approved February 10, 1860 (Acts 1859-60, p. 213), provided: “That all sales of lands hereafter made for the non-payment of taxes due under any law of this State, shall be valid to all intents and purposes — said lands subject to redemption! as provided by law, and that no such sale shall be impeached or questioned in any manner or for any cause, saving fraud or mistake in the assessment or sale of the same, or upon the proof that the tax for which the same were sold had been paid prior to such sale.” This provision not only made the tax-collector’s,deed for land sold for taxes evidence of the sale, but also made it prima facie evidence of a good title. Greene v. Williams, 58 Miss. 752, cited. 3. Samb. Clerical error cured by admission. A tax-collector’s deed executed -July 1, 1867, recited that the lands therein mentioned had that day been sold for the unpaid taxes of 1867. It was admitted by the party attacking the deed that the land was in fact sold for the unpaid taxes of 1866, and that the recital in the deed was a clerical error. Meld, that the admitted fact that the sale was made for the taxes of 1866 freed the deed from all objection because of the clerical error whereby it was made to show that the sale was for the taxes of 1867. 4. Sam®. Made in 1867. Effect as evidence under sect. 1649, Code 1880. Where land was sold for the taxes of 1866 under the act approved February 10, 1860 (Acts 1859-60, p. 213), which made the tax-collector’s deed prima facie evidence of the validity of the assessment and sale of the land, the effect of such deed as evidence is to be determined by the law in force when it was made, as provided in sect, 1649 of the Code of 1880, in these words: “In all cases where land was sold for taxes under a law which made the collector’s deed or conveyance or list of lands sold, prima facie evidence of the validity of the assessment and sale of the lands, such deed or conveyance or list shall still be such evidence notwithstanding the repeal of such law.”