Scarborough v. Elmer
Mississippi Supreme Court
Scarborough v. Elmer, 87 Miss. 508 (Miss. 1905)
40 So. 69
Galhoon
Scarborough v. Elmer
Opinion of the Court
delivered the opinion of the court.
Appellant’s bill to cancel the tax collector’s conveyance as a cloud should have been sustained. The tax sale was on an assessment under the Madison act, approved March 8, 1888 (Laws 1888, ch. 9, p. 24), and was void. Hawkins v. Mangum, 78 Miss., 97 (s.c., 28 South. Rep., 872). The case of Butts v. Ricks, 82 Miss., 533 (s.c., 34 South. Rep., 354), is not in point.
Reversed, and decree here for complainant for cancellation of the tax deed.
Reference
- Full Case Name
- Peter N. Scarborough v. Frank W. Elmer
- Cited By
- 14 cases
- Status
- Published
- Syllabus
- Taxation. Tax sale. Void assessment. Bquity. An assessment made under an unconstitutional law (Laws 1888, ch. 9, p. 24) cannot support a tax sale, and a court of equity will cancel a tax deed made in pursuance of a sale not otherwise authorized.