Kennedy v. Sanders

43 So. 913, 90 Miss. 524
CourtMississippi Supreme Court
DecidedMarch 15, 1907
StatusPublished
Cited by24 cases

This text of 43 So. 913 (Kennedy v. Sanders) is published on Counsel Stack Legal Research, covering Mississippi Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Kennedy v. Sanders, 43 So. 913, 90 Miss. 524 (Mich. 1907).

Opinion

Whitfield, C. J.,

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[535]*535ran; his title having been derived from a patent from the state of Mississippi to him. William Cothran and his wife, Sarah T. Cothran, died seised and possessed, and the complainants inherit the land from her, being the sons of the said Sarah T. Cothran by her former husband, J. W. Sanders; Judge William Cothran having died intestate in November, 1882, and his widow, Sarah T. Cothran, having died in January, 1892. No pretense of assault is made upon the fact that the complainants were the true legal owners by perfect paper title, properly derived as aforesaid; but the respondents, appellants here, claim tire land by virtue of a sale made to the state on the 10th of May, 1875, fortified by the various statutes of limitation usually invoked in such cases, which will be severally noticed.

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 [536]*5361875, p. 49, c. 24, sec. 49; Gamble v. Witty, 55 Miss., 26; McGehee v. Martin, 53 Miss., 519; Mead v. Day, 54 Miss., 58; Harkreader v. Clayton, 56 Miss., 383, 31 Am. Rep., 369. When, however, .the case gets to this court, a complete change of front is made, the pleadings below absolutely disregarded, and.a new defense, not presented by the pleadings or by the proof in the court below, is here for the first time set up, to-wit, that the appellants had a good title under the sale on the 10th of May, 1875, as a sale under the abatement act, and that, if said sale was void for any reason, they are nevertheless protected by § 1709 of the Code of 1871, and by the three-year statute (§ 539 of the Code of 1880), and by the ten-year statute (§ 2730 of the Code of 1892). No such change of front in the face of the pleadings and the proof in the court below can be permitted.

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 [537]*537only be proven by tbe list of lands sold.” Learned counsel for the appellants here assail this decision, and insist it is unsound. They seem, however, to have completely overlooked two subsequent decisions, Chambers v. Myrick, 61 Miss., 462, and Chamberlain v. Lawrence County, 71 Miss., 958, 15 South., 40, both of which again review the precise point, and expressly reaffirm the doctrine of Dingey v. Paxton, 60 Miss., 1038. In Chambers v. Myrick, Chief Justice Campbell, speaking for the court, referring to the fact that he who claims under the Abatement act must show the land was subject to sale under that act, said: “The appellee failed to show that the land sued for, and claimed by him as having been sold under the Abatement act, approved March 1, 1875, (Laws 1875, p. 11, c. 2), was of the class of lands described by that act, namely, such as were delinquent for taxes for a year prior to 1874 and held by the state by purchase for such delinquency. Gamble v. Witty, 55 Miss., 26. It was incumbent on him to produce evidence of that. The list of lands sold to the state, certified by the collector, was prima facie evidence of the validity of the assessment and sale, and did not import anything as to the particular lands intended to be dealt with by the Abatement act. This was fully considered and decided in Dingey v. Paxton, 60 Miss., 1038.” In Chamberlain v. Lawrence County, Cooper, J., speaking to the same point, said: “The defendant did not propose to prove that the lands then sold were delinquent for taxes of a year prior to the yeár 1874, and it was only lands of that class which were subject to sale under the act of March 1, 1875. Gamble v. Witty, 55 Miss., 26; Prophet v. Lundy, 63 Miss., 603; Chambers v. Myrick, 61 Miss., 459; Dingey v. Paxton, 60 Miss., 1038. It devolves upon one claiming under a sale made under that statute to prove by independent evidence that the land belonged to the class to which the statute applied. Dingey v. Paxton, and Chambers v. Myricle, supraIf anything can be regarded as settled, therefore, it is the soundness of Dingey v. Paxton, 60 Miss., 1038, in which this point was [538]*538fully considered and decided, to-wit, that the list of lands sold to the state, duly certified by the collector, imports absolutely nothing as to -whether the lands sold were of the class dealt' with by the Abatement act, but that proof of that fact must be made by evidence independent .of such sales list. We thoroughly approve this announcement of the law, and trust it will be questioned no more.

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Bluebook (online)
43 So. 913, 90 Miss. 524, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kennedy-v-sanders-miss-1907.