Ferrill v. Dickerson

Mississippi Supreme Court
Ferrill v. Dickerson, 63 Miss. 210 (Miss. 1885)
Arnold

Ferrill v. Dickerson

Opinion of the Court

Arnold, J.,

delivered the opinion of the court.

The list of lands from the auditor’s office introduced in evidence by appellant was incomplete and incompetent, and there was no error in excluding it from the jury. It has been decided in several cases arising under the Code of 1871 and similar statutes, that a plaintiff in ejectment, who claims through a tax-title from the State, must, in addition to his deed from the auditor of public accounts, show by the certified list of lands struck off to the State for non-payment of taxes that the State had title to be conveyed *213bv tbe auditor’s deed. Whether that list is the original or a transcript from the records of the auditors or the chancery clerk’s office, it must contain the certificate or authentication of the tax collector who sold the land. Gamble v. Witty, 55 Miss. 26; Mason v. Banks, 59 Ib. 447; Gibbs v. Dortch, 62 Ib. 671.

A list of the lands struck off to the State, certified under the hand of the tax collector to be correct, is required by § 1698 of the Code of 1871. The list so certified stands in lieu of a deed, and is the means by which title is acquired by the State.

When, as in Wolfe v. Murphy, 60 Miss. 1, an individual purchases at a tax sale, and a deed is made to him as provided by law, a failure of the tax collector to make, certify, or file a list of the lands sold to individuals would not affect the title of the purchaser. The title then would pass by the deed, and the list in such instance, it seems, is intended only for purposes of convenience, certainly not to confer title.

Affirmed.

Reference

Full Case Name
M. P. Ferrill v. James Dickerson
Cited By
2 cases
Status
Published
Syllabus
Tax-Title. List of lands. Tax collector’s certificate. Section 1698 of the Code of 1871, in relation to “Sales of land for taxes,” required the tax collector to file in the office of the chancery clerk a “ list of the lands sold to the State and the amount of tax and costs, which list shall be certified under his hand to be correct; and said list of lands sold to the State shall be in lieu of conveyances, and shall vest title in the State.” A purchaser from the State of land sold under this statute must, in establishing his title, adduce in evidence the list of lands certified as required, and the certificate of the chancery clerk stating the facts which should be shown by the collector’s certificate, and certifying that they appear “from the report of the tax collector,” is not tantamount to the collector’s certificate.