Case Name: TURNER LUMBER COMPANY et al., v. A. L. BECKHAM et al.
Court: Mississippi Supreme Court
Jurisdiction: Mississippi
Decision Date: 1972-10-30
Citations: 277 So. 2d 110
Docket Number: No. 46818
Parties: TURNER LUMBER COMPANY et al., v. A. L. BECKHAM et al.
Judges: PATTERSON, SMITH, SUGG and BROOM, JJ., concur.
Reporter: Southern Reporter, Second Series
Volume: 277
Pages: 110–115

Head Matter:
TURNER LUMBER COMPANY et al., v. A. L. BECKHAM et al.
No. 46818.
Supreme Court of Mississippi.
Oct. 30, 1972.
Rehearing Denied Feb. 12, 1973.
Boyd, Holifield & Harper, Laurel Montgomery, Varnado & Garrard, Belzoni, for appellants.
M. M. Roberts, Hattiesburg, Joe A. Thompson, Hattiesburg, Bacon & Smith, Jackson, for appellees.

Opinion:
GILLESPIE, Chief Justice:
This suit to confirm title by A. L. Beck-ham and those claiming through him (Beckham) against Turner Lumber Company and those claiming through it (Turner) was filed in the Chancery Court of Humphreys County. The trial court overruled Turner's demurrer and allowed him an interlocutory appeal to settle all the-controlling principles involved in the case. Miss. Code 1942 Ann. § 1148 (19S6).
Turner claims a mineral interest under a conveyance dated November 10, 1930, purporting to sever such mineral interest from the surface estate after the taxes for the year 1930 became a lien on January 1 of that year. The question is whether Beck-ham's possession under color of a tax title for three years as provided by Mississippi Code 1942 Annotated section 716 (1956) cut off Turner's right to assert the invalidity of the April 6, 1931, tax sale. We hold that Turner could not assert that the tax sale was void, and therefore affirm.
The material facts averred in the bill of complaint and admitted by the demurrer are as next stated. Turner-Farber-Love Company (later Turner Lumber Company) was the owner of the lands in Humphreys County involved in this suit on January 1, 1930, when the 1930 taxes became a lien. Miss. Code 1930 § 3120. No attempt was made to separately assess the minerals. On November 30, 1930, Turner-Farber-Love Company, now Turner Lumber Corn- pany, deeded the land to F. T. Turner, reserving all oil, gas and other minerals. Taxes for the year 1930 were not paid and on April 6, 1931, the land was sold for 1930 taxes and struck off to the state. There was no redemption from said tax sale. In 1941, the state patented the land to Beckham's predecessor in title. Beck-ham entered possession thereof in 1942, placed part in cultivation, fenced the land, grazed cattle on parts thereof, cut timber therefrom, dug a well, built a home thereon and was thereafter until this suit was filed in hostile, actual, open and notorious, visible, exclusive and continuous possession. There was no development of mines or drilling for oil or gas and therefore no possession of the mineral estate.
Turner's argument is based on the proposition that it claims a severed mineral interest created before the possession of Beckham began and, because possession of the surface is not adverse to the ownership of the severed mineral interest, Turner's title to the minerals was not affected by Beckham's possession of the surface.
The mere possession of the surface is not adverse to the ownership of a severed mineral interest where nothing is done toward taking possession of the minerals by drilling wells or digging mines and capturing the minerals. Gandy v. Burke, 236 Miss. 241, 109 So.2d 926 (1959). This general rule, usually arising between the severor and the severee so that the titles spring from a common source, does not apply where, as hereinafter shown, the adverse possessor's title springs from a source antedating the title of the party claiming the severed mineral interest.
The tax title in the present case, absent adverse possession under Code section 716, is conceded to be void. But a forfeited tax land patent void on its face constitutes color of title to the land therein described and possession for three years after two years from the date of the tax sale bars any action to invalidate the tax title. Henry v. Henderson, 216 Miss. 252, 62 So.2d 315 (1953); Hamner v. Yazoo Delta Lumber Co., 100 Miss. 349, 56 So. 466 (1911). The adverse possession is the vitalizing element and the three-year possession statute was intended to cut off the right to assert the invalidity of the tax sale. Carney v. Anderson, 214 Miss. 504, 58 So.2d 13, 59 So.2d 262 (1952). In sum, the possession of Beckham for three years after two years from the date of the tax sale, claiming under the forfeited tax patent, cut off the right on the part of Turner to rely on the invalidity of the tax sale. The result is that Beckham's title is as perfect as if the tax sale had been valid in all respects.
The taxes for the year 1930 became a lien on January 1 of that year. Miss. Code 1930 Ann. § 3120. Since there was no separate assessment of the minerals the mineral estate was subject to the tax lien. Stern v. Parker, 200 Miss. 27, 25 So.2d 787, 27 So.2d 402 (1946). The sale of the land to the state for taxes carried with it the minerals therein, though the minerals were owned by others than the surface owner, the minerals not being separately assessed. Pettis v. Brown, 203 Miss. 292, 33 So.2d 809 (1948). The assessment of the land by surface description without exceptions appearing on the assessment roll included every interest in the land so described above or below the ground, although separately owned. Stern v. Parker, supra. It follows that since the void tax sale was validated by possession, the title of Beckham related to the date the 1930 taxes became a lien on January 1, 1930, and the claim of Turner to a severed mineral interest created November 10, 1930, was cut off by the terms of the statute. Pettis v. Brown, 203 Miss. 292, 33 So.2d 809 (1948).
We hold that the chancellor correctly overruled the demurrer and affirm his action and remand the case for proceedings consistent with this decision.
Affirmed.
PATTERSON, SMITH, SUGG and BROOM, JJ., concur.
. Actual occupation for three years, after two years from the day of sale of land held under a conveyance by a tax collector in pursuance of a sale for taxes shall bar any suit to recover such land or assail such title because of any defect in the sale of the land for taxes, or in any precedent step to the sale, saving to minors and persons of unsound mind the right to bring suit within such time, after the removal of their disabilities, and upon the same terms as is provided for the redemption of land by such persons. (Miss.Code 1942 Ann. § 716)