43 So. 913 | Miss. | 1907
delivered the opinion of the court.
The appellees were the real and true owners of the land involved in this controversy, having a perfect paper title thereto from the government down to the late Judge William Coth
It is to be especially observed, in the first place, that in the court below, where the learned counsel representing the appellant in this court did not conduct this cause, the respondents based their title in their sworn answer exclusively upon the following allegation: “Your respondents now state, on advice that the taxes due and owing on said land for 1874 not having been paid, said land was sold to the state of Mississippi on May 10, 1875, by the sheriff and tax collector of said county of Leflore, for the payment of said taxes of 1874.” And this allegation is several times repeated in said sworn answer of the appellants C. S. Kennedy, A. C. Kennedy, and Fred Blumenberg, and afterwards again emphatically repeated in the sworn answer of the heirs of Fred Blumenberg, who died pending the trial. It will thus be seen that in the court below, throughout, the appellants based their claim of title alone on. a sale of the land on the 10th of May, 1875/for the taxes of the year 1874 alone. That contention is, of coure, unsound, and that sale, if regarded as a sale for the taxes of 1874 — which was the sole claim of the appellants in the court below — was an absolutely void sale, since the sale day of the land for the taxes of 1874 was in February, and not May. See Laws
But, if it were allowed, the result must plainly be the same. Treating the sale under which the appellants claim as a sale under the Abatement act, it is an absolutely void sale, for the reason that the appellants who claim under that sale fail utterly to introduce any evidence of any kind whatever to show that the land was of the class subject to sale under the Abatement act. It has been repeatedly decided that it is the duty of the tax purchaser claiming under the Abatement act to show affirmatively by independent proof, other than the tax deed itself, that the land was of the class subject to sale under that act, and as to which, therefore, the tax collector had the power to sell. In Dingey v. Paxton, 60 Miss., 1038, it was expressly held that “Proof of the fact that a certain tract of land was in 1873 assessed to the state is not sufficient evidence that it was held or claimed by the state under a sale for taxes due prior to the year 1874, so as to bring it within that class of lands which the Abatement act authorized to be sold on the 10th of May, 1875; for, if such sale to the state was made prior to the adoption of the Code of 1871, it could, only be proved by the deed from the tax collector, or, if made subsequently, it could
The contention that the ownership by the state of this land could not have resulted from any tax sale later than that of 1874, which must have been for the taxes of 1873, and that this assessment roll shows that the lands were assessed to the state for the year 1875, and that these two facts show that the land was delinquent for taxes that accrued prior to 1874, is not only in the face, as stated, of the pleadings and evidence in this cause, bút in the face of the copy of the assessment roll itself, which shows that this particular assessment of these lands was filed August 5, 1875, which fact itself shows that the assessment was based on the very sale of May 10, 1875, in question. The case of Hoskins v. Illinois Central R. R. Co., 78 Miss., 768, 29 South., 518, 84 Am. St. Rep., 644, is decisive of the proposition that, where the tax collector has no power whatever to sell, none of these statutes of limitation invoked in this case have any application. The principle of the Hoskins case is that land which is sold, in the absence of any power whatever to sell it at all for taxes, can never be held by virtue of the application of any of the statutes of limitation' enacted in protection of tax. sales. And this case of Hoskins v. Illinois Central R. R. Co., expressly overrules Patterson v. Durfey, 68 Miss., 779, 9 South., 354, and Carlisle v. Yoder, 69 Miss., 384, 12 South., 255, and by implication, also, necessarily overrules the case of Brougher v. Stone, 72 Miss., 647, 17 South., 509. The same principle in effect is decided in Howell v. Miller, 88 Miss., 655, s.c., 42 South., 129. It is of no consequence, whatever, in the application of this principle, that the want of power to sell results from one cause rather than another,
It is insisted by the learned counsel for the appellants that this suit is barred by § 2730 of the Code of 1892, as interpreted in Jones v. Rogers, 85 Miss., 802, 38 South., 742. In that case, at page 836 and 837 of 85 Miss., at page 747 of 38 South., the court said “that adverse possession of defendant has nothing to do with the question, or with the operation of this particular statute. A complainant has a right to bring his suit in equity for land, whether he is in possession or not, and whether defendant is in possession or not; and, if he does not bring it within the period of ten years after his right of action in a court accrues, he is barred.” This announcement has been challenged several times in recent cases, but we have never yet had presented to us the actual necessity for dealing with it. That necessity now confronts us. This announcement .was not necessary to the decision in Jones v. Rogers, for the court had already held that the complainants in that case had deraigned no title! That was decisive of the case, and the opinion might well have stopped there. After the most careful review of the case, and of the general law, and of the statute, we are constrained to, and hereby do, disapprove and overrule this announcement of the law as unsound. So many eases are coming to this court based upon this declaration that we feel that it is highly essential that it shall now be expressly oyerruled, that it may no longer mislead. Said section 2731 is a mere counterpart, in' equity, of the similar section (section
It was well said in Dingey v. Paxton, 60 Miss., 1054, in holding section 13 of the act of April 11, 1876 (Laws 1876, p. 172, c. 15), unconstitutional, as follows: “By'proceeding
It is next insisted that this suit is barred under the decision in McCaughn v. Young, 85 Miss., 277, 37 South., 839. But the facts of the case at bar are wholly unlike the facts in that case. There is not a particle of proof here that any taxes were ever paid by the appellants. The fact that the lands were assessed to them is no proof of any kind whatever that any taxes had been paid, or of ownership. Dingey v. Paxton, 60 Miss., 1038. There is no proof here of any timber sold from this land, nor any proof of any actual'adverse possession, within the meaning of the law of adverse possession; as immemorially laid down. In McCaughn v. Young> actual occupancy of the land was shown. It was further shown that the taxes had been paid by Boselle, and that he entered into possession of the land, erected a sawmill upon an adjoining tract, cut all the timber suitable for milling from the land, and sold • it. Under one of some trust deeds executed by Koselle the property was sold, and purchased by the'Adams Machine Company, which
We say nothing as to the accounting. That the court may deal with when the report comes in. We have held, too often for any further iteration of the principle, that in this state no mere laches, short of the period required by the statute, avails anything; and there is not an element of estoppel shown by the testimony. Solemn paper title, perfect from the govern
“Like the Borealis’ race, It flits ere you can point its place.”
Affirmed.