79 Miss. 533 | Miss. | 1901
delivered the opinion of the court.
On the 2d day of March, 1896, the tax collector of Monroe county sold to J. A. Mayfield, for the taxes due thereon, the N. W. 1-4 of S. E. 1-4 of section 27, township 12, range 18 W., and conveyed the same to him. After the period of redemption expired, Mayfield filed his bill to confirm his tax title, to which he exhibited the tax collector’s deed to said land, and rested upon the presumption arising therefrom, under § 1806, code 1892, that the assessment and sale of land were legal and valid. Hern-don, in his answer, denied that the assessment roll upon which said land was sold was legally made and returned to the board of supervisors, or was approved by said board or by operation of law.
Affirmed.