David Josiah Brewer

“ An assessment, therefore, of lands to a person other than the owner, such person not being the occupant thereof, is not a valid assessment, and the purchaser at a tax-sale based on such assessment takes no title.'
So it appears that this land was not assessed to the owner or occupant, or to an unknown owner. It was not assessed by any official or accurate description. Within the decisions, therefore, of the supreme court of Florida, the sale and deed were nullities, and beyond the protecting influence of the limitation statute. ”

“ The owner, as the Florida supreme court has repeatedly held, has a right to rely upon the assessment roll, and, if his land be not upon it, to assume that it will not be sold, but, on the contrary, is liable to be placed upon the roll of the succeeding year. But is he bound to hunt through the assessment roll, beyond the proper official description, to see if his land may not be found described by some term which is more or less commonly used in the community?
Further, this tract was one of about 10,000 acres; the original petition was for a tract of 10,400 acres ”

“ It contemplated that the deed of the clerk alluded to would be to lands assessed, and none other. The clerk can only make a deed to the lands sold by the collector. The collector can only sell the lands as described in the assessment roll. ”