Morgan, Robertson & Co. v. Blewitt
Morgan, Robertson & Co. v. Blewitt
Opinion of the Court
delivered the opinion of the court.
The general instruction for the defendant was given upon the assumption that the tax sale of March, 1886, which is the foimdation of the plaintiff’s title, was void because of the want of a legal assessment. The assessment was in 1883. It is not shown-when the assessment roll was delivered to the clerk of the board of supervisors. There is no evidence on the subject, and the presumption will be indulged that it was delivered to the clerk at the proper time. Grayson v. Richardson, 65 Miss., 222.
It is claimed that the entry on the roll in these words, “Filed August 23, 1883. W. C. Bishop, Clerk,” and the affidavit by the assessor to the roll, made September 4, 1883, prove that the roll was not delivered to the clerk on the first Monday of July, as required. From the minutes of the board of supervisors introduced in evidence, it is shown that the board met on the first Monday of August, and, with the equalizers then provided for by law, proceeded to examine the roll and equalize the assessment by districts, and on August 15, having-completed its work, the assessment roll was committed to the assessor to be finished or completed in conformity to the.action of the board) and it is a just conclusion that, on completion by
It was, therefore, erroneous to give the general instruction to find for the defendant. The tax sale was not void for want of a valid assessment, as it assumed.
After the plaintiffs had introduced their evidence of title beginning with the tax collector’s deed to Claude Blewitt, under whom they claimed, the defendant was permitted to give evidence, over the objection of the plaintiffs, to show that, because of the circumstances under which Claude purchased the land at the sale for taxes, he was a trustee of the legal title for the defendant, and was disabled to purchase and hold against the' defendant. The giving of this evidence against the objection of the plaintiffs, is assigned for error, and, as the case will be remanded for a new trial, it is proper to pass on this question in the case with a view to the next trial of it, when it may be
Reversed and remanded.
Reference
- Full Case Name
- Morgan, Robertson & Co. v. T. G. Blewitt, Sr.
- Cited By
- 2 cases
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- Syllabus
- 1. Tax Title. Assessment roll. Presentment. Presumption. Where there is no evidence as to when an assessment roll was presented to the clerk, the presumption will be indulged that it was. delivered at the proper time. Grayson v. Richuirdson, 65 Miss., 222- 2. Same. Evidence of filing. Case. Where its minutes show that the board of supervisors met on the- first Monday in August, 1883. and. after equalizing- assessments,, committed the roll to the assessor for completion, and that on the first Monday in September, the assessor having- conformed it to the changes made, it was approved, a mere indorsement thereon, “filed August 23, 1883,” signed by the clerk, will not overcome the presumption that it was delivered at the proper time, viz., on the first Monday in July. In view of the recitals of the minutes, it will be presumed that such indorsement was made when the roll was returned after corrections authorized by the board. 3. Same. Supervisor’s session illegally prolonged. The mere fact that the session of the board of supervisors, held for examining the roll and equalizing assessments, exceeded by three days the limit fixed by law. does not render the roll invalid it appearing- that it thereafter came into the hands of the assessor, and was completed and approved by the board at the next session. 4. Ejectment. • Tax title. Eguitahle defense inadmissible. In ejectment, equitable defenses are inadmissible. Therefore, when, the vendee of a purchaser at tax sale brings ejectment, it is not, permissible to show that, because of the circumstances under which the purchaser bought at the sale for taxes, he was a trustee of the legal title for defendant, the owner, and disqualified to purchase and hold against him.