184 So. 76 | Miss. | 1938
On September 18, 1933, Lots 1, 2 and 3 of Block 2, *348 Miramar Subdivision in the city of Biloxi, Mississippi, were sold by the sheriff and tax collector of Harrison county to the State of Mississippi for unpaid taxes for the year 1932. On September 19, 1936, the period of redemption having expired, the state patented the land to Margie Edwards, who on October 8, 1936, conveyed the land to D.M. and J.H. White. Britt Davis, an auctioneer, was scheduled to auction lands in Harrison county on August 30, 1937, including the land here involved. The city applied for, and obtained, an injunction against Davis, Edwards and D.M. and J.H. White, enjoining the sale, the city claiming that on July 8, 1931, Harriet Sayre Keeney and Albert F. Keeney conveyed the lands to the city for school purposes. The deed of Keeney was not of record in 1933, and the record showed that the lands were then owned by one Glenn R. Charles on the date of the assessment and sale. It was shown that the school trustees accepted the land which was given by the Keeneys to the City of Biloxi for school purposes, and that the Keeneys made a deed to the city; but that this deed was not placed of record at the time the sale was made for the taxes.
The contention of the city in this case is that although when the lands were assessed for taxes in 1931 and 1932, and the lien accrued as against private persons on the first day of January, 1932, that the lien for taxes ceased to exist when it was conveyed to the city in 1932, before the sale for taxes was made, the deed from the Keeneys to the city being dated August 19, 1932.
The city relies upon the case of the City of Laurel v. Weems,
In the case of Alvis et al. v. Hicks,
The city also relied upon the case of City of Meridian v. Phillips,
It is argued here that the basis of distinction between the present case and the cases referred to is that the purchaser acquired his title in ignorance of the acquirement of title by the city, and that the city's claim of title had not been placed of record at the time of the sale and the property was subject to taxes on the first of January, 1932, and was thereafter assessed to the then owner, and that the rule should not be extended beyond the facts in the decision referred to, and that to now hold that the city's purchase extinguished the title, or the assessment of the property, would be to extend the decisions beyond what has heretofore been held.
We do not think that the record of the title of the city *351 cuts any figure in the matter. The city had title when it procured its deed, and the property then became exempt from taxation under the cases referred to. The failure to put the deed on record, so far as the tax title is concerned, is, in our opinion, of no consequence. It turns upon the question of ownership, and the title of the city was complete without such recording. The purpose of the record is merely to give notice to subsequent purchasers or encumbrancers of the property, and we do not think this applies to the tax sale proceedings, and the validity of the assessment. Under the cases cited, the acquirement of title by the city extinguished the assessment, and thereafter it had no force or validity, so far as tax proceedings were concerned.
The court below held in accordance with these views, and its judgment is affirmed.
Affirmed.