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88 Miss. 655

Howell v. Miller

Mississippi Supreme Court

Decided April 15, 1906

Mississippi Supreme Court · decided 1906-04-15

From the chancery court of Yazoo county. Hon. Robert B. Mates, Chancellor. Held: until she gave it to Hartman. It is well settled by this court that a sale of land not subject to taxation is absolutely void, and that even three years’ actual occupancy by the purchaser under sec. 2735, Oode 1892, gives him no right. Hoskins v. Railroad Co., 78 Miss., 768 (s.c., 29 South. Rep., 518).

Cited by 3 later decisions — most recently October 1918

3 state decisions

Good law ✅— No negative treatment on recordhow we know

Decided 1906-04-15

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Calhoon, J.,

¶1delivered the opinion of the court.

¶2The “swamp and overflowed” lands were never the subject of taxation and sale for nonpayment. Not being subject to any tax, any assessment and sale of them had no warrant in law, and the purchaser acquired no right against the state, or the state’s vendee, who bought with the warrant of the law for their especial sale.

¶3Affirmed.

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