86 Miss. 557 | Miss. | 1905
delivered the opinion of the court.
On the former appeal of this case (36 South. Rep., 257) we held that the bill of complaint set out a good and valid title in the complainant, M. E. Haley.
The main legal propositions contended for by appellants were pressed upon this court in the cases of Paxton v. Valley Land Company, 67 Miss., 96 (6 South. Rep., 628); Id., 68 Miss., 739 (10 South, Rep., 77); Shotwell v. R. Co., 69 Miss., 541 (11 South. Rep., 455). The act of 1888 (p. 40, ch. 23) was considered in those eases, and its constitutionality, which was at least questioned, there upheld. The purpose of that act, as
The argument of counsel for appellants that the Delta & Pine Land Company abandoned all claim to the ¡property by receiving from the-state the taxes which it had paid on the particular tract in controversy, and that from thenceforth the lands were not subject to taxation, is unsound, even if the testimony by which it is sought to prove by parol a matter which, if it occurred, must of necessity be of record, was competent. The land had passed out of the state by its quitclaim deed under the act of 1888, and was from that date liable to assessment for taxes, and to sale if those taxes were not paid. The record shows due and regular assessment, and a sale with all necessary formalities upon default in the payment of the taxes lawfully levied.
Nor do we think a sale for taxes, legally made, is invalidated simply because the purchaser is the wife of the tax collector who conducts the sale, especially when there is neither averment nor proof of irregularity or actual fraud. Husband and wife are separate in property, and may invest their money according to the dictates of their individual judgments.
The state having no title at the date of its patents to appellants, appellants acquired no interest in the lands.
The decree is affirmed.