Yazoo Delta Lumber Co. v. Eastland

Mississippi Supreme Court

Yazoo Delta Lumber Co. v. Eastland

61 So. 597, 104 Miss. 553

CourtMississippi Supreme Court

DecidedMarch 15, 1913

StatusPublished

Cited by1 cases

This text of 61 So. 597 (Yazoo Delta Lumber Co. v. Eastland) 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

Yazoo Delta Lumber Co. v. Eastland, 61 So. 597, 104 Miss. 553 (Mich. 1913).

Pincite

Opinion

Cook, J.,

delivered the opinion of the court.

Appellant’s land was sold by the tax collector for the nonpayment of the taxes assessed thereon. The assessment roll and the order of the board of supervisors approving same appears to be regular and in accordance with the statute. Upon the trial evidence was introduced [564]*564to show that the assessor, pursuant to an agreement between him and the board of supervisors, assessed all the lands in the county at the uniform value of $10 per acre for cleared.lands and $3 per acre for woodland, without reference to the location or actual value of the land.

There is but a single question in the case: Can the judgment of the board of supervisors approving the assessment roll be attacked collaterally by proving matters in pais, going only to the evidence upon which the final judgment of the board rested? Appellant did not appear and make objections to the assessment, and no appeal was taken from the judgment of the board. The chancellor decided that this sort of collateral attack could not be made in a proceeding to confirm the title of the purchaser at the tax sale. In our opinion the chancellor was right. Section 4296, Code 1906; Brooks v. Shelton, 47 Miss. 243; Horne v. Green, 52 Miss. 452; North v. Culpepper, 97 Miss. 730, 53 South. 419; Moores v. Thomas, 95 Miss. 644, 48 South. 1025.

Affirmed.

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Cook, J.,

delivered the opinion of the court.

Appellant’s land was sold by the tax collector for the nonpayment of the taxes assessed thereon. The assessment roll and the order of the board of supervisors approving same appears to be regular and in accordance with the statute. Upon the trial evidence was introduced [564]*564to show that the assessor, pursuant to an agreement between him and the board of supervisors, assessed all the lands in the county at the uniform value of $10 per acre for cleared.lands and $3 per acre for woodland, without reference to the location or actual value of the land.

There is but a single question in the case: Can the judgment of the board of supervisors approving the assessment roll be attacked collaterally by proving matters in pais, going only to the evidence upon which the final judgment of the board rested? Appellant did not appear and make objections to the assessment, and no appeal was taken from the judgment of the board. The chancellor decided that this sort of collateral attack could not be made in a proceeding to confirm the title of the purchaser at the tax sale. In our opinion the chancellor was right. Section 4296, Code 1906; Brooks v. Shelton, 47 Miss. 243; Horne v. Green, 52 Miss. 452; North v. Culpepper, 97 Miss. 730, 53 South. 419; Moores v. Thomas, 95 Miss. 644, 48 South. 1025.

Affirmed.

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Bluebook (online)

61 So. 597, 104 Miss. 553, Counsel Stack Legal Research, https://law.counselstack.com/opinion/yazoo-delta-lumber-co-v-eastland-miss-1913.

Opinion

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