The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1882-04-19

/ T. DAVIS,
+ C. VANARsDALE.
( Appeal from the Chancerv. Court Of Leake
county, Hon. T. b. Graham, Chancellor
Bill filed to confirm tax title. A sufficient
statement of fac IS will be found in the opinion
of the court, which is given in full
Raymond Reid, for appellant
/ wv. Downs and .. A. Luekett contra.
CAMPBELL. j.,
Held-
( The assessment roll was presented by the
assessor to the board of supervisors at its June
term, 1875, and was ordered by said board TO be
received and fled and no other action was
ever had bv the board of supervisors with
reference to said roll or any mention made of
il by said board or notice of il taken IL was
not approved by the board Of supervisors
expressly by implication. 1t was not re-
turned to the clerk Of the board OF supervisors
ION or before the first day OF June, as re-
quired by the act, approved March 6. 1875
Acts Is. >, p. 90. Ii was not embraced by the
act leyalzing the return of assessment rolls,
approved July 81, 1870, Acts special session, p.
I 10, because il had not been approved by the
board OF supervisors, aud was not afterwards
acted upon by the board OF supervisors, as
provided by the act cited. The law required
/ the delivery Of the assessment roll to the clerk
of the board Of supervisors, and the action Of
I the board of supervisors on the roll, after
1 which il was to be final and conclusive as to
/ the assessments contained therein, II was not
! the purpose OF the Legislature in declaring the
effect Of n conveyance of land sold for taxes in
section AZ of IAN Act in relation to public
revenue" approved March ), lS1S, Acts 1878,
p. %, to preclude inquiry as to the assessment.
| There must be an ascertainment of the value
! of property, as directed by law. The Consttu-
tion requires this. Art. MI, 20. 1t is left to
the Legislature to prescribe the mode Of doing
this.
The law directed the making Of the assess
ment by the assessor, and the delivery OF the
assessment roll 10 the clerk OF the board of su-
pervisors by the assessor at time named, and
/ the action of the board of supervisors upon il.
This was means of fixing charge on proper
4 ty, and it is not to be assumed, in the absence
/ of plain declaration to that effect, that the
Legislature intended to dispense with any OF its
/ requirements for fixing a charge on property.
| Taxes must be due, and unpaid to authorize
/ sale of property to pay them They become
due only in the mode prescribed by law, the
control of the mode is with the Legislature,
but as ii has directed certain things to be done
in the proceeding to charge property with
taxes, compliance is necessary, except wherein
the the Legislature has relieved from the neces-
sity of it. We have already said that the Leg
islature did not intend by its declaration as to
the effect of a conveyance of land sold for taxes,
to validate sale for taxes not legally due, and
did not deny all inquiry on that question, and
as the assessment rolls OF Ian Is by virtue of
which the sale involved in this controversy
was made, was not dealt with sas the law
required, the land was not legally assessed, and
the taxes were not due on il, and the sale con-
veyed no title The language of section AZ OF
of the act in relation u public revenue,
approved March 9Th 1878 acts OF 1878, PIP. %
81 as to the effect of conveyance is the same
as that used as to the same matter by section 10
of ''an act in relation to public revenue and for
other purposes" Approved February J, 1877,
acts 1877, p. , and in Greene rs, Williams, 5S
Miss. 752 we held that its effect was 10 make the
conveyance prima fttcie evidence of title, sub
iect to be assailed by evidence OF payment or
tender of taxes due before sale or what's made
bv the Constitution ground for such assailment.
The precise question then before us, was
whether the conveyance was primd Jdctc evl-
dence of perfect title and it was decided that
it was The exact question now before is,
whether the conveyance may be invalidated by
proof that the assessment roll of land was
never acted on by the board of supervisors in
any manner and we answer that question in
the affirmative Decree A9iymed
ITO be reported.l