82 Miss. 70
Decided March 15, 1903
Mississippi Supreme Court · decided 1903-03-15
From the chancery court of Lincoln county. How. Henry C. Conn, Chancellor. Mrs. Maxwell, appellee, was complainant in the court below; Bennett, appellant, was defendant there. From a decree in complainant’s favor defendant appealed to the supreme court. The bill was to cancel defendant’s tax title as a cloud upon title to land. The land was sold on the first Monday in March, 1893, for the taxes of 1892, by the tax collector.
Cited by 2 later decisions — most recently January 1928
2 state decisions
Good law ✅— No negative treatment on recordhow we know
Decided 1903-03-15
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¶1delivered the opinion of the court.
¶2We notice but one objection to the claim of tax title) shown by this record, because that is decisive. It affirmatively appears here that the assessment roll was not filed on the first Monday of July, as it should have been, and that the extension of time to the first Monday in August, when it was filed, was granted by the auditor, who was without power to grant it. The board of supervisors only can extend the time.
¶3Affirmed.