Nelson v. Abernathy
Nelson v. Abernathy
Opinion of the Court
delivered the opinion of the court.
The description, '££ 37 acres in the N. of Sec. 1, T. 13, R. 4,” was void for uncertainty. Sims v. Warren, 67 Miss., 278; Pearce v. Perkins, 70 Miss., 276. As to the other lands, it is
Nor does the well-known constitutional provision help the appellee. As was well said in Gamble v. Witty, 55 Miss., 36: £ £ The constitutional provision cited cannot be successfully invoked to sanctify illegality, and cure a departure from the requirements of law in the important matter of imposing taxes. ’ ’ And no more can it be invoked to cure the fatal errors in the manner of sale pointed out in this bill. The necessity that the manner of sale shall be legal, notwithstanding such statutes as § 3817 of the code of 1892, § 525 of the code of 1880, and § 1700 of the code of 1871, is clearly pointed out in Mr. Justice Campbell’s concurring opinion in Virden v. Bowers, 55 Miss., 26, where, in discussing § 1700 of the code of 1871, he says that the section simply meant that the tax collector’s conveyance should not be invalidated except by proof that the taxes had been paid before sale, where 1 £ there was a legal assessment, and a legal sale as to the time, place and manner of selling. ” We think the manner of sale here was not merely irregular, but a total departure from the method the law has specifically and plainly declared. To give the statute the construction contended for by appellee, would sanction a tax sale at midnight.
The decree is reversed, and the cause remanded for an accounting as to the taxes paid by appellee, which appellant offered to pay. ,
Reversed, demurrer overruled a/nd cause rema/nded.
Reference
- Full Case Name
- Richard M. Nelson v. J. W. Abernathy
- Cited By
- 13 cases
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- Syllabus
- i. tax Titles. Invalid sale. Insufficient description. A tax collector’s sale of land, not otherwise described than as “37 acres in the N. % of Sec. 1, T. 13, R. 4,” is void for uncertainty. Sims v. Warren, 67 Miss., 278, cited. 2. Same. Sale in subdivisions. Duty of collector. Code 1892, $ 3813. A tax collector who sells a tract of land embracing several legal subdivisions of forty acres each, does not comply with g 3813, code 1892, by offering first one of said subdivisions and then each succeeding one as an independent subject of sale, until the amount due is produced, but should add each succeeding subdivision to the parcel or aggregate of the parcels already offered. 3. Same. Fa/ilure to designate subdivision offered. Void sale. Code 1893, $ 3813. A tax sale of a tract of land, containing several legal subdivisions of forty acres each, is void, when the collector, in offering the same for sale under § 3813, code 1893, fails to designate the several subdivisions by their proper descriptions. Hodge v. Wilson, 13 Smed. & M., 498. 4. Same. Curative statute. Ineffectual as to void sale. Code 1893, § 3817. A tax sale that is void by reason of the failure of the collector to designate the several forty-acre legal subdivisions composing the tract sold by their proper description at the time of offering the same, is not cured by the provision in $ 3813, code 1893, that “no error in conducting the sale shall invalidate it,” nor by § 3817 of the same code, to the effect that his conveyance shall not be invalidated, “except by proof that the land was not liable for the taxes or that the taxes for which the land was sold had been paid before sale ” (Virden v. Borwers, lb., 36; Griffin v. Filis, 63 Miss., 348) nor by the constitutional provision assimilating tax sales to sales under execution. Gamble v. Witty, 55 Miss., 36.