The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1878-01-02
TAX TITLES.
Decision of the Supreme Court.
E. VIRDEN, J
vs..
E. j. BOWERS.

SIMRALL, Chief Justice, delivered tn
opinion of the Court.
Its assigned for error that the Court be
| low ought not to have allowed the Tax Col
! lector's deed in evidence to the jury wlthou
| first showing as foundation therefor, thal
the land had been properly assessed, tina
| the occupant or reputed owner had not sur
I fieient personal property to pay the taxes
that notice and demand had been given anC
made before the sale; Ehatthe sale was duly
advertised, and regularly made.
In support of this assignment, and other
positions taken by the plaintiff in error, on
the trial in the Circuit Court, it Is content
ed that the sections of the Code 1917 and
100 are unconstitutional. Or If not in con-
f1ict with the constitution, their elect was
to make the Tax Collectors deed prima facie
evidence, and not conclusive, and therefore
il was competent to enquire into the truth
of the facts, by testimony. 1t is important
then TO fix the meaning of these sections
preliminary to a consideration of their COLI
stitutionaltY. The words are 100 (which
conveyance shall vest in the purchaser a
perfect title to the land sold Sub
iect to the right of REDEEM ption, and no such
conveyance shall be invalidated in the
Courts of this State, Except by the proof
fore sale, and the tax collectors sale to indi-
viduals, and list of lands sold to the State,
shall be prima facie evidence, that the as
ssSsment and sale, and all proceedings OF
sale were valid"
In order to give harmony to the entire
section, we must, if poss BILE, give such con-
structions to the several particulars "a will
produce that result. If the first mem Der of
the section stood alone it would seem as
If the Legislature intended to make the Tax
Collectors deed conclusive, Vesting in the
purchaser perfect title" But read in
connection with the subsequent clause, it is
plain that the general words are subject TO
important qualifications, for the right to
lnValidate the conveyance in any Court"
IS given for certain cause, and further iC is
declared THAT the conveyance shall be pri
ma facia evidence that the assessment ard
sale, and all proceedings of sale were valid.
Moreover we must avoid that cOnStruc-
ton ii possible which would defeat the
whole law, or an important part by con-
ficting with the Constitution. 1t would be
perhaps an unwarranted exercise OF power
in the Legislature to declare the tax colec-
tors deed conclusive to pass the title.
BLACK Blackwell on tax i t 5ed 50 and 81.
Brown, As Ala, 70S-9. There are certain
proceedings which lie at the foundation of
the power TO sell. There must be Tirst "A
due assessment of the property. There
must be default In the debtor in payment of
the taxes, and there must be in the hands of
the collector, the assessment roll, which is
in nature of a warrant to collect like an
execution on a judgment. 1t may be said,
ii these things concur, the officer is armed
with authority to proceed by sale if neces-
sary. We have no difficulty in holding that
it is competent for the Legislature to affi to
the collectors deed the presumption that
these things exist, and TO shift on the party
the sale, the onus OF overcoming
the presumption by proof. That question
MhOon, AZ Miss, $40. Griffin vs.. Dougan,
48 Miss, 10. Meek vs.. Whately, ibid $40 |
Stodenmyer VS.. Brown, As Ala, 700. |
COoley's Linn The embarrassment in the |
To- zF-
sales and titles is good deal aggravated |
by apparent conflicts in the provisions OF |
the statute.
1t is apparent, however, especially from
section LOO, that the Legislature designed |
20 give confidence and strength to such
he act of 1860, which has been several times
considered by this court. The Legislature
las repeatedly attempted to fortify the
title of the purchaser by raising the pre-
sumption that the tax collector has done
II whole, or in certain particulars, his duty,
n respect of the sale, and of things required
interior to the sale. The Convention had
n mind the chronic intrmity of tax titles
growing out of the rigid rule established
" the courts that the aSSerter of the title
must show that every provision of the law
as been strictly complied with otherwise
be sale would be void, and it embodied in
be constitution provision which would
elease the purchaser to some extent from
his ri 5orOus rule.
1t is section Sth, Art. IL; 'sThe Legislature,
its first session, shall provide by law for
he sale of all delinquent tax lands. The
ourts shall apply the same liberal princ:- |
les in favor of such titles, as in sales by
xecution." The first clause of the section
directory, and conters no power which
ne Legislature did not already have, to {
rake laws in respect of the subject matter. :
he last clause introduces, for the first time,
permanent rule which the Legislature
Ould not abrogate, and which repealed the |
Id rule to guide the Courts in the consider /
ton of such titles. The common law was I
lat the tax collector must, literally, in {
very particular, comply with all the direc- .
ons of the law, and that the purchaser l
lust show affirmatively such ompliance,
r his title would be invalid. The purchaser i
execution sale, was not affected by any
Irregularities OF the sheriff in the execution r
the process of the court.
If the purchaser showed a valid SubsiSting |
ldgment of court of competent jurisdic-
on, execution predicated on it, levy and
le Sheriff7s deed, he has established author
y in the fficer to sell the debtors property,
though there may have been irreg Llari-
es, such as failure to give notice; Natchez
!. Minor, 10 5. and M, 255, aud cases there L
ted. The doctrince is that the sheriff's
ed cannot be cOllaterly impeached for ir- Z
gularities in his proceedings. The essen b
al things are the judgment, execution, levy Il
Id sheriff's deed. Ware VS.. Bradford, 2 8,
Ia, 6S2. n
AS already intimated, the essential things Ii
hich create authority in the taX-collectOr s.
collect the taxes by sale, are legal assess
ent that constitutes the owner of the prop II
ty debtor to the State, and secondly, de- -
very OF the assessment roll to the collector. ! -
nat authorized him TO receive the money ~
therein charged against property or per- H.
ms; and third, il default is made in pay ~
ent on the day appointed by law, he has 81
,wer to destrain and sell. The assessment,
hen approved by the Board ofSupervisors, tn
,portunity being afforded all interested to ty
int out errors and correct mistake, is like at
judgment. The assessment roll, or a copy T
aced in the sheriff7s hands, is like the exc q,
tion, and arms him with power to enforce
e money, if default is made in payment. u
If, therefore, there has been a legal assess "
emit and the roll has been handed the W
erif for collection and he sells, after de- ~ ~
ult made by the tax-debtOr, we think that s W
e Constitution is imperative that the ~
urts shall regard bis sale with the same ~
and favor as it does that of the as
eriff under execution. II
L it be objected that the tax collector gave +;
perfect notice of sale, or altogether failed nj
do so, the answer is that the purchaser is ~,
It affected by that irregularity, because we y
lst suppose that the Convention were A
rare of the law in this State established
Natchez vs. Minor, 10 S. and NJ, and eli
at they meant to apply the same rule to O.
< sales and deeds. 1t follows that if these w
emises be sound that defective adver- br
ement of the particular property is one of fe
1se irregularities which the courts are en- to
ned by the Constitution to disregard. O.
It we need not go so far as that, for the tn
al clause In 1897 enacts that no error in oe
aQVertlseuehG snaIl lnValidate the sale an
any land on which the taxes have not tv
IN paid. en-
t could hardly be doubted, in view of the an
vision of the Constitution quoted, that tel
8 is valid legislation. NJ,
The statute fixes day for the sale of de- Az
quent lands. and it may well be supposed
t If the owner has made no provision for da
Tment OF his taxes, that he is aware that q
y will be sold, and of the time, and ac- cal
esces therein an
3 the sale void 10 the tag debtor had ner- Phi
al property. which the collector MIGHT ale
re found, If he had made search ia il a OF