The comet. [volume] (Jackson, Miss.) 1877-1882, 1881-12-03
X. V. POWERS,
ELLEN PENNY, ct al.

4
ELLEN PENNY, ct al.
Appeal from the Circuit Court of Wash
pgton county, Hon. b. +. Trimble
Judge.
The facts will sufficiently appear IN tho
opinion, which being deemed important,
is given In full.
Shields a. skinner and Nugcnt a. Me-
Willie for appellants.
Percy a. Yergor for appellecs.
CAMPBRLL,.y.,
Held
The Circuit Court excluded the list of
lands sold 70 the state BY the tax collector,
because the clerk Of the ChGnccry Court
had not complied with section AZ Of San Act
in relation TO the public revenue" spproy-
ed March 0 1878, Laws Of Miss, p so. That
section required the Chsucery Clerk, before
recording the list Of lands sold to the State,
TO compare 1t with the assessment roll, and
with the advertised list with which he was
TO be furnished by the collector, and II he
found any land not assessed and not adver-
tised, he was to strike IL from the list, thus
purged, and opposite each piece found to
be assessed he was 10 write the word "as-
sessed," and the word advertised" oppo-
site each piece advertised, and the clerk
was, aftor examining and composing and
recording such list, 10 certify that he had
made the required examination and that
the land sold had been assessed and Adver-
tised &C., and such entries and certificate
were made prima Jaeie evidence that the
lands had been assessed and advertised &C
cording TO law.
Proof was proposed to be made in con.
ncction with list offered, that the land sold
and now in controversy, was In fact duly
assessed and advertised to be sold when It
was sold, but because the list did not show
written by the clerk opposite each parcel
OF land, and his certificate as required bv
the AZ Section above cited, the court re-
fused to admit In evidence the hist with or
without the evidence Of assessment and adj
yertisement In this the Court erred.
Whatever may have been the object Of en-
acting the Al Section OF the revenue Act OF
1878, IL was not to annul the title acquired
by the State by a sale Of land for taxes due
on II and unpaid. II does not declare that
such result shall follow failure OF the
clerk TO comply with its requirements.
Its cole object, as IL seems to US, was 10
provide . safeguard against. mistakes In
selling lands not assessed and not advertis-
ed II was not intended 10 make the title
Performance OF the duties devolved on the |
clerk amer the sale was made and certified |
10 him by the collector. The section 10
1Srsct0ry and does not prescribe the condi- /
lions on which the title Of land sold for /
axes should pass. Section 20 Of the same /
Act declares that the collector. shah strike /
~ 70 the State. all lands not purchased by /
and shall file with the clerk /
'eparate lists Of land cold 10 the State and
o individuals, which shall be recorded
" the Clerk, and "said list Of land sold 10
he State shall be in lieu Of couveysnces and
hall vest title in the State 10 al lands em-
raced in such list add section A. Of said
let declares, that the prescribed "conyey- /
nee and list OF lands sold 10 the State
shall vest In the purchaser or the
tate, a. the case may be, perfect title 20
and sold for taxes: and no such convey
nee or list shall be invslidated,
r shall any defense be available against
he title thus conveyed, In any Court Of
w or equity in this State. except BY proof
hat the taxes for which said lands were
Old, were paid or rendered, "etc.
These sections were designed 10 deter
be State and 10 prescribe what ehould in
zlidHfe the list and n We treat section At I
J q modification Of section 20 with re-
pet 10 the list a. sdding its requirement /
the provisions Of section 20 and read the
tier nz amended by the terms Of the for
er, there remains The specific declaration
secfinn a. thai no defense shali be avail
BE against the liff, except that he taxes
re pz{t o. t<ndered before szIe, etc
. whole object of'.<c<ion f7 appearing
b y guard <<1inzt ale 81 la11 Ter I
re-. rks1 \ ~ ret ass>ssed = not -
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a 81 - sZssid ss7is;s q esjsssiss . :