Wildberger v. Shaw
| Decision Date | 09 May 1904 |
| Citation | 84 Miss. 442,36 So. 539 |
| Court | Mississippi Supreme Court |
| Parties | IDA MAY WILDBERGER ET AL. v. WILLIAM F. SHAW, ASSESSOR, ETC., ET AL |
March 1904
FROM the chancery court of, second district, Coahoma county. HON A. MCC. KIMBROUGH, Chancellor.
Mrs Wildberger and others, appellants, were complainants, and Shaw, assessor, and Shannon, tax collector, appellees, were defendants in the court below. From a decree partly in defendants' favor the complainants appealed to the supreme court. The facts are sufficiently stated in the opinion of the court.
Reversed.
R. H Wildberger, for appellants.
The appellants having purchased land from the state of Mississippi between the 5th day of February, 1900, and the 23d day of December, 1900, claim that the lands so purchased are not assessable for taxes for the year 1900, and in support of their claim cite the following statutes, Code 1892:
If this section be enforced, then the state of Mississippi conveyed these lands with a lien upon them, and the state of Mississippi must discharge this lien, else purchasers get only a quitclaim, when the state purports to give them an absolute title.
Section 3778 provides for the assessment of lands sold to the state at a valuation furnished by the commissioner, if the time for redemption have expired, but the state shall not pay the county, or other tax on such land, and if redeemed all subsequent accrued taxes, including taxes of the year of redemption, shah be paid when redeemed, if the county taxes have been levied at the date of redemption.
None of the lands embraced in this suit are redemptions.
Section 3780 provides that all sixteenth sections or school lands shall be liable, after leased, "to be taxed as other lands are taxed," which evidently would not require these lands to be taxed, except to the owners of them, on February 1st of each year.
Section 3779 requires the land commissioner to transmit on the first Monday of January to the assessor "a list of the lands for which he has issued patents during the preceding twelve months."
If this section means anything, it is to give the assessor information so that he may assess for the succeeding year the lands which have been patented by the state during the preceding year.
Section 2573 provides that when a patent shall issue for...
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...on the tax day. See Wangler v. Bro's v. Black Hawk County, 56 Iowa 384, 9 N.W. 314; Blossom v. Van Court, 34 Mo. 390; Wildberger v. Shaw, 84 Miss. 442, 36 So. 539. The language of County of Martin v. Drake, 40 Minn. 137, 139, 41 N.W. 942, is typical. There the court stated: '* * * All tax l......
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