The Southern Reporter Volume 14 (Paperback)

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1894 Excerpt: ...of the appellant, and by way of warning to all others engaged in a dangerous traffic. Affirmed. (71 Miss. 160) ADAMS v. MILLS. (Supreme Court of Mississippi. Dec 11, 1893.) Tax Sale--Redemption--Cancellation Op Tax Dees. Code 1880, 531, 532, provide that a deed to the purchaser at a tax sale shall be deposited by the collector with the clerk of the chancery court, that such deed shall be canceled by the clerk on redemption by the owner within one jrear, and that the redemption money shall be paid to those legally entitled thereto. Held, that a tax deed was completely destroyed as a muniment of title when a clerk marked it "Canceled," and sent it to a person who supposed he owned the land, and had offered to redeem; and that the clerk could not revive it when returned by such person on discovering that he did not own the land. Appeal from circuit court, Quitman county; R. W. Williamson, Judge. Action between J. R. Adams and W. T. Mills. From a judgment for Mills, Adams appeals. Reversed. J. W. & W. D. Cutrer, for appellant J. S. Montgomery, for appellee. COOPER, J. Under the law, the owner of the land sold for taxes was entitled to redeem the same at any time within one year from the day of sale, and the deed from the collector to the purchaser was required to be deposited by that officer with the clerk of the chancery court, there to remain during the period of redemption, unless the land should be sooner redeemed; and upon redemption the conveyance was to be canceled by the clerk, and the money received by him was to be paid over to those entitled to receive the same. Code 1880, 531, 532. The requirement that the conveyance should be deposited and remain in the office of the clerk was manifestly for the benefit of th...