The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1878-01-09
TAX TITLES.
Decision Of the Supreme Court.
- 4. VIRDEN,
fsf3A VS.. S.
Il. j. BOW Frs.

a It's assigned for error that the Court be-
low. on ght nor TO have allowed the Tax Col
lector's deed inevidence to the jury without
first showing as foundation therefor, that
the land had been properly assessed, that
the occupant or reputed owner had not suf-
ficient personal property to pay the taxes;
that notice and demand had been given and
made before the sale: thatth sale Was duly
advertised. and regularly made.
In support of this asSignm eut, and other
positions taken by the plaintiff in error, on
tie trial in the Circuit Court. it is contene-
Ell that the sections OF the Code I6Il ana
400 are unconstitutional. Or if not in con-
ffict with the constitution. their effect was
to make the Tax Collectors deed prima facie
evidence, and not conclusive and therefore
it was competent to enquire in,O the truth
of the facts, by testimony. 1t is important
then to fix the meaning OF these sections
preliminary to a consideration of their con-
stitutionality. The words are 100 (which |
conveyance shall vest in the purchaser a |
perfect title to the land sold \ y Sub |
ject to the right of re 1emption, 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
sessment and sale, and all proceedings Of
sale were valid"
In order to give harmony to the entire
section, we must if possible, give such con-
structions to the several particulars "a will
produce that result. LII the first mem Der of
the section stood alone it would seem as
if the Legislature intended to make the Tax
Collectors deed conclusive, vestiDg in the
purchaser "perfect title" But read i'm
connection with the subsequent clause, it is
plain that the general words are subject to
inn ortant qualifications, for the right to
invalidate the conveyance in any Court"
Is given for a certain cause, and further it is
lar hQ no Shoil Ia
ma facia evidence that the assessment and
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-
fiicting with the Constitution. IL would be
perhaps an unwarranted exercise of power
In the Legislature to declare the tax collec-
tors deed conclusive to pass the title.
Black well on tax titles, PIP. so and 81.
Cooley's Conn. Lin. 1863. Stodenmyer VS..
proceedings which lie at the foundation of
the power 70 sell. There must be Iirst
- 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 d warrant to collect like an
execution on a judgment. 1t may be said,
IL these things concur, the officer is armed
with authority TO proceed by sac If neces-
sary. We have no difficulty in holding that
the collectors deed the presumption that
these things exist, and TO shift on the party
contesting the sale, the onus OF overcoming
the presumption by proof. That question
is settled by authority Belcher VS..
Mhoon, AZ Miss, $40 Gfiffin VS. D3ugan,
4S Miss, 10 Meek VS. Whately, ibid $40.
Stodenmyer VS.. Brown, AZ Ala. 700.
Cooey's Linn The embarrassment in the
construction of statutes in reference to tax
sales and titles is q good deal aggravated
IN ha Of
the statute. t@f t1tE -
I5 is apparent, however, especially from
section LOO, that the Legislature designed
to give confidence and Strength Co such
titles. That t9ture is in paria materia, with
the act of 1860 which has been several times
considered by this court. The Legislature
has repeatedly attempted To fortify the
title of the purchaser by raising tile pre-
sumption that tile tax collector has done
in whole, or in certain particulars his duty
in respect of the sale, and of thing 5 required
anterior to the sale. Tie Convention had
in mind the chronic iutiFmity of tax titles
growing out of the rigid rule established
by the courts that the asserter of the title
must show that every provision of the law
has been strictly com piled with; otherwise
the sale would be void, ana it embodied in
che constitution provision which would
release the purchaser to some extent from
this ri gorouS rule. .,s---a
1t is section 9Th, Art. II; 'The Legislature
at its first session. Shall provide BY law for
the sale OF all delinquent tax lands. The
courts shall apply the same liberal princ:-
pies in favor of such titles, as in sales by
execution" The first clause of the section
is directory, and conferS no power which
= the Legislature did not already have. to
make laws In respect CT the subject mat err
The last clause introd X :, Tor the first time
permanent rule which the Legislature
could not abrogate, and which repealed. the
old ru e TO guide the Courts in the consider
alton of such titles. The common law was
that the tax collector must, literally, in
every par ocular, comply with all the direc-
lions OF the law, and that the purchaser
must show affirmatively such com pliance.
or his title would be invalid Tue purchaser
at execution sale, was not affected 5v any
Irregularities of the sheriff in the execution
OF the process of the court. =
lfthe purchaser showed valid subsisting
judgment of court of competent iurisdic-
ton, execution predicated on it. levy and
the sheriff7s deed, he has established author.
lty in the officer to sell the debtors property.
although there may have been irregllari-
tiles. such as failure to give notice; Natchez
VS.. Minor, 10 5. and M =, 255. and cases there
cited. The doctrince is that the sheriff's
deed cannot be eollaterly impeached for ir-
regularities in his proceedings. The essen
tial things are the Judgment, execution, levy
and sherif's deed. Ware VS.. Bradford, 2
As already intimated, the essential things
which create authority in the tax-collectOr
TO collect the taxes by sale, are legal assess
ment that constitutes the owner of the prop
erty debtor TO the State, and secondly, a de-
livery OF the assessment roll to the collector
That authorized him to receive the money
as therein charged against property or per-
sons; and third. if default is made in pay
ment on the day appointed by law, he has
power to. destrain and sell. The assessment.
when approved by the Board ofSupervisors,
opportunity being afforded all interested to
point out errors and correct mistake, is like
aJudgment. The assessment roll, or a copy
placed In the sheriff7s hands, is like the exc
cnfien, and arms him with power to enforce
the money, If default Is made in payment.
If therefore, there has been legal assess |
ment and the roll has been handed the
sheriff for collection and he sells. after de- |