Cole v. Coon

Mississippi Supreme Court
Cole v. Coon, 70 Miss. 634 (Miss. 1893)
Campbell

Cole v. Coon

Opinion of the Court

Campbell, C. J.,

delivered the opinion of the court.

Although not as full and formal as is desirable in such case, the list of lands sold to the state in Lincoln county, on the first Monday of January, 1876, may be regarded as certified in conformity to law, and as evidence of title in the state. It appears to have been authenticated as such list by the official signature of the tax-collector, and that meets the legal .requirement.

More than three yeai’s having elapsed after the sale, which was subject to the curative -operation of § 1709 of the code of- 1871, then in full force, any mere irregularity in the proceedings resulting in the sale, cannot be madé available to invalidate it. Nevin v. Bailey, 62 Miss., 433; Gibson v. Berry, 66 Ib., 515; Sigman v. Lundy, Ib., 522.

The cure wrought by time, in its silent flight, under that statute, is always available when claimed, and is declared by the court in every case in which the facts make it applicable, even if invoked in a cause for the first time here. It is not a mere statute of limitations, to be pleaded to be made available, but heals unasked.

Decree reversed, and decree here for complainant; costs in both courts to be taxed to W. C. Coon.

Reference

Full Case Name
Christopher Columbus Cole v. Ebenezer Zachary Taylor Coon
Cited By
3 cases
Status
Published
Syllabus
1. Tax-title. List of lands. Certificate. Code 1871, 21698. Under 2 1698, code 1871, requiring a tax-collector to file with the chancery clerk a list of lands sold for taxes, “certified under his hand to be correct,” which shall be in lieu of conveyances, it is sufficient that a list be filed, subscribed by the tax-collector, though omitting to state that it is a correct list. 2. Same. Code 1871, 21709. Lapse of three yews. Irregularity. Under 21709, code 1871,.where more than three years elapsed after a sale of land for taxes, any mere irregularity, as an excessive levy, cannot be made available to defeat the tax-title. Gibson y. Berry, 66 Miss., 515; Signian v. Lundy, lb., 522. 3. Same. Code 1871, 21709. Invoiced without being pleaded. The curative effect ol 2 1709, code 1871, as to tax-sales, is always available where the facts make the statute applicable. Unlike a mere statute of limitations, it is not required that it shall be pleaded. It may be invoked on appeal for the first time.