Louisville, New Orleans & Texas Railway Co. v. Buford

73 Miss. 494
CourtMississippi Supreme Court
DecidedOctober 15, 1895
StatusPublished
Cited by7 cases

This text of 73 Miss. 494 (Louisville, New Orleans & Texas Railway Co. v. Buford) 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
Louisville, New Orleans & Texas Railway Co. v. Buford, 73 Miss. 494 (Mich. 1895).

Opinion

Whitfield, J.,

delivered the opinion of the court.

The sale on the fifteenth of April, 1867, vested the title in the ten cent levee board, and the alleged sales thereafter to the liquidating levee commissioners, and to the state in 1872, were void (Shotwell v. Railroad Co., 69 Miss., 541), and, under the provisions of the act of April 11, 1876 (Laws of 1876, p. 166), this title was vested in the state (Shotwell v. Railroad Co., supra). Whatever title the state had was vested in Charles Scott by the auditor’s deed of March 12, 1883. Code of 1880, §561; Caruthers v. McLaran, 56 Miss., 371; Gamble v. Witty, 55 Miss., 27; Paxton v. Land Co., 68 Miss., 739.

It is very earnestly insisted that the auditor’s deed of March, 1883, to Scott, is void, because the auditor, it is said, in executing this deed, under § 561 of the code of 1880, was acting [502]*502in the execution of a statutory power, just as he was held to have been in McCulloch v. Stone, 64 Miss., 378, and Murdock v. Chaffe, 67 Miss., 740, in executing deeds under the act of 1884 (Laws of 1884, p. 182), and that, as the auditor did not require the payment of all taxes “from 1874 up to 1882, inclusive,” but only the taxes of “the years of 1881 and 1882,” he did not comply with the terms of the statute — his sole power to sell — which, as it is contended, required him to collect not only all the taxes, etc., due under the particular sale of March, 1882, but all taxes due from 1874 to 1882, inclusive. This construction is unsound. It fails to take into account the broad distinction between the two schemes — the one provided by § 561, code of 1880, and the other by the act of March, 1884. The former (§561, code of 1880) is part of the general scheme of the law in reference to redemption or purchase of lands sold to the state for taxes, and has reference, as applied in the instance before us, to the terms provided by the general law as to the purchase of lands forfeited to the state for taxes — any lands so forfeited anywhere in the state. What are those terms ? The intending purchaser of any lands so sold, under this general law, to the state for taxes, is required, by § 561 of the code of 1880, “to pay to the auditor of public accounts the amount of all taxes for which such land was sold, and all the costs incident to such sale [in the singular], and of all taxes and costs accrued thereon since such sale, and twenty-five per centum of all taxes for which such land was sold added thereto,” etc.

‘ ‘ Such sale, ’ ’ in this section, means any one particular sale of land for taxes to the state, in pursuance of the general provisions of the law in chapter 10 of the code of 1880, and “all taxes and costs accured thereon since such sale,” means all taxes and costs accrued on the land thus sold since the one particular sale under which the purchaser is buying. In contemplation of law, the state will never have, ought never to have, title to lands sold to it for taxes, save under one sale. Once [503]*503validly sold to the state for taxes, until redeemed or purchased, it remains state land, and cannot again be the subject of sale to the state for taxes, if the law be observed, and it is contemplated that the law will be observed, and § 561 was passed in view of this expected compliance with the law regulating sale of land for taxes, and itself contemplated that the title to land sold to the state for taxes under the general law would be so vested in the state in pursuance of one proper sale, and one only, and hence its provisions as to payment of taxes, costs, etc., by the intending purchaser, relate to the taxes and costs incurred under and since some one such particular sale. If it be said that, in fact there were instances in which the same land appeared to have been sold to the state for taxes several times, though there had been no redemption and no purchase since a first valid sale to the state, the answer is that no such chaotic condition of title by the state to lands sold to it for taxes can be attributed to the law. The law is clear, however careless or ignorant those who conducted tax sales may have been. The law is £ £ not the author of confusion. ’ ’ On the other hand, the act of 1881, page 182, is an act not general, but special; £ £ an act for the benefit of purchasers of levee lands sold ’ ’ under the Gibbs-Green decree, and the auditor, in executing conveyances under that act, was required, as a condition precedent to his power to convey, .to collect £ £ all state, county and levee taxes due thereon up to the date ’ ’ of said deed.

The state imposed, as the condition of parting with its title to the lands of the particular class referred to in the act of 1881, the payment of all state, county and levee taxes to the date of the quitclaim by the auditor. The two schemes are thus seen to be essentially different, and this contention must fail. The deed from Scott and Montgomery, of date December 19, 1887, to appellee, vested that title in him. This would be so if it were conceded that the sale to the state, in March, 1882, was void, for the state had title independently of that sale. But it is also true that appellee was in actual occupation of part of [504]*504the land, claiming the whole, under the deed of December 19, 1887, from that time to April 1, 1891, when this bill was filed, from which it follows, under Patterson v. Durfey, 68 Miss., 779; Carlisle v. Yoder, 69 Miss., 384, and other decisions of this court, that the title under the tax sale to the state in March, 1882, is unassailable.

The paper title of appellants, therefore, fails, and, Abraham Williams being shown not to have had any actual occupation of any part of the land, the decree is correct as to the land claimed by him — southwest one-quarter of southwest one-quarter of section 25, township 24, range 7, west, in Bolivar county, Miss. — and, as to that, is affirmed. William Lightfoot is shown to have had actual occupation of a small part of the land claimed by him — the northwest one-quarter of southwest one-quarter of the section aforesaid. But it is also conclusively shown that appellee was in the actual possession of part of this tract, claiming the whole, under his said deed from Scott and Montgomery. We have, then, the appellee in actual possession of a part of this tract, under a perfect paper title, claiming the whole, according to the calls of his deed, and the appellant, Lightfoot, without any valid paper title, in actual possession of a small part of the same tract, claiming under the auditor’s deed of May 23, 1888, made in pursuance of the act of 1888 (Laws of 1888, p. 40). Lightfoot’s contention is that,. having, for twelve months after the passage of said act, been in the actual occupation of a part of said tract, claiming the whole, § 4 of that act vests him, by its own force and effect, with perfect title to the whole, notwithstanding the fact that appellee has a perfect paper title and has actual possession of a part of the same tract, claiming the whole. It will be noted that this is not the case of the holder of the perfect paper title not being in possession, nor of his not knowing actually that the tax title holder under this act of 1888 was in actual possession of a part of the same tract, claiming the whole, for the proof shows actual knowledge on Buford’s part of Lightfoot’s [505]*505possession, of its adverse character, and of his claim to be owner of the whole.

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Bluebook (online)
73 Miss. 494, Counsel Stack Legal Research, https://law.counselstack.com/opinion/louisville-new-orleans-texas-railway-co-v-buford-miss-1895.