The Greenville times. [volume] (Greenville, Miss.) 1868-1917, 1891-05-30
IMPORTANT DECISION.

'AttNoA4 auttAts all questions arising
in tax-title suits. In the numerous
previous suits testing the quieting act
OF 1883, the rulings have been upon
partial or incidental issues. But this
decision passes upon the constitutional
ity Of said act directly, fully and affirm
atively. 1t thus makes deeds executed
by the Commissioners of the Chancery
Court of Kinds county, for the Liqui-
dating Levee Lands, prims facie evil
dence of the regularity of all precedent
steps in the sale OF lands for taxes.
The result will be to end a great
deal of doubt and controversy over
thousands of acres of lands:
6600-A. j. PAXTON VS.. The VALLEY
LAND Co. (LnnrED.) EFT. AL
From the Chancery Court of sunfower county; i;
Hon, w. X. Trigg. Judge Calhoon & Green,
and Chapman x Paxton for the appellant
Nugent Melville and Frank Johnston for
appellee
The case is sufficiently stated in the
opinion of the Court.
By CAMPBELL, j.:
Sections 8 and 6, the subject of this
suit, were acquired in fee simple by the
appellant in 1876, and belong to him
now, if his title has not been diyested.
The lands were in their natural State,
undlsturbed by tho hand of man,
without any sort of occupancy until
1888. Because of their liability to In
undatiCn from the Mississippi river,
annually, they were esteemed of little
value, comparatively, and unsuited to
cultivation until in the past few years
the levees have given promise of pro-
lection; and during all these years the
taxes on them were not paid. In the
early part of the year 1888, the appel
liant made an actual entry upon the
land, aud commenced to improve it,
by clearing and building, aud about
that time A. G. Paxton, son of the
appellant, applied to the Auditor of
Public Accounts to purchase or re-
deem the land, offering to pay any
dues, in order to effect this, and he
was informed that the State did not
claim the land, aud thereupon he
petitioned for mandamus to compel
the conveyance by the Auditor, which
proceeding having been begun is still
pending, not having been actively
prosecuted.
Because OF the non-payment oftaxes,
In 1889, section 8 was sold for taxes,
and conveyed to Whitehead; and, in
1860, part OF section 6 was sold and
conveyed to the Treasurer Of the
Levee Board; and on the first of July,
1867, both sections were sold for
taxes, and conveyed to the State OF
Mississippi and on May II, 1870,
they were sold and conveyed by the
Commissioners invested with the title
of the Levee Board, and acting in &C
cordance with decree of the Chan
Gerry Court of Kinds county, in the
case of Joshua Green and Others
against Hemingway and Gibbs, to f.
Z. Gordon, who conveyed them to
Evers, who conveyed to Burroughs,
who conveyed to Prentiss, who con-
veyed to Mrs. Prentiss, who conveyed
to the appellee. In March, 1883, these
lands were sold for taxes, delinquent
for 1882, and conveyed to the State OF
Mississippi; aud in May, 1884, the
Auditor Of Public Accounts executed
quit claim of the title of the State to
these sections of laud 10 Evers, in pur-
suancc of an act of the Legislature o.
Mississippi entitled "an act for the
benefit of purchasers of levee lands
etc." approved March IA, 1884, Acts,
p. 1872; and in August, 1888, the Au.
ditor, acting in obedience to an act
entitled "an act to quiet and settle the
title to certain lands, etc" approved
March 2, 1883, Acts, p. 40, executed
deed conveying to George Prentisi
(named above) the States title to the
above described lands. On March l
1875, was approved an act, familiar tc
the bench aud bar of this State, by The
name of the "abatemcnt act,' Acts o.
1875, p. IL. The two sections lnvolv
cd in this suit being held by the State
for taxes by It's purchase July l, 1867
we're subject 10 the provisions of tha
act, and liable to be sold under 1t, bu
were not.
The appellee complainant in th'
suit has vested in 1t whatever title th'
Commissioner of the Leyes Board o.
the State of Mississippi could conye.
J by their several conyeyanoes; aud th,
important question Is, whether eithe
had title to transmit. The tax deed
of 1859 and 1860, may be dismissed
from consideration. If those sale
were void, as claimed by Paxton, a
probably they were, that disposes o
them, but If valid, the subsequent sal
: of the State, July |, 1867, render
their further consideration unneces
, sary. The title acquired by the Stat
, by the sale July /, 1867, was perfected
by the lapse of five years from tn
date of the sale, by virtue of the &C
entitled "an act 10 provide for the bet
ter security of titles to lands held an'
claimed under tax sale and tax titles,
approved February 10, 1860, Act
1S59.6O, D. 13, sec. s, Sigmund VS.
! Lundy, 66 Miss, 522. The sale TO
taxes, in 1870, 10 the Levee Boar'
+; need not be further considered.
, void, as affirmed by the appellant, tina
/; disposes of 1t, and, if valid, or If tn
! perfecting effect offive years after tn
. sale, by virtue of the act of Februar.
10, 1860, be ascribed to 1t, or 1T th
completion of the five years, whereof.
: the States title acquired July /, 1861
! was rendered unassailable, operated a
merger of the claim Of the Leve
Board by its purchase May IL, 1876
the result is the same. If the Leve
! Board had title or If the State had
the appellee acquired 1t.
The abatement act did not by 1t
mere approval divest the title Of tn
State or Levee Board. 1t does not re
lease title. 1t abaies or RENTS all take
for years prior to 1874, and wher
land was dealt with and disposed o
under 1t, any former title of the Stat
: mr. I,evee Board was gone, but If iron