25 N.M. 411 | N.M. | 1919
OPINION OP THE COURT.
This action was instituted in the court below by appellee to quiet his title to lots 1 and 2 and the E. y2 of the N. W. x/4 of section 31, township 26 N., range 36 E., in Union county, N. M., against the adverse claims of the appellant E. D. Mace. Appellant answered the complaint, setting up that he was the owner of the land by virtue of a certain tax deed issued by the county treasurer of Union county to Bernard A. Gow on a certain tax sale for taxes for the year 1901 upon such land, and by virtue of a deed of conveyance from Gow to the appellant. The appellee replied, admitting the execution of the tax deed, but denied that it was a valid deed.
The cause was tried to the court, and findings of fact made and conclusions of law stated. The court found that appellee’s predecessor in title had paid the taxes upon the land for the year 1901; and as appellant based his title upon a tax deed issued upon a certificate of sale for alleged delinquent taxes for that year, it necessarily followed that appellant had no title. Conclusions of law were stated to this effect,.and appellee’s title to the premises in question was quieted. This appeal is prosecuted to review such judgment.
“The collector shall keep a book of sale containing the date of sale, description of the' property sold, name of purchaser and amount for which sold.”
The stub book referred to contained all the data required to be kept by the county treasurer under this section, and was evidently kept in compliance with the statute referred to. This stub book shows that certificate of sale No. 10 was issued to W. W. Duke for the property in question, together with other real estate, upon a sale held November 8, 1902, for taxes for the years 1899 and 1901. This contained the notation, ‘ ‘ See other side.” Certificate No. 11 appeared on the next page, and was denominated “Duplicate of No. 10,” and agreed with the stub of certificate No. 10, except that it showed a sale for taxes only for the year 1900 and a slight discrepancy in the interest charge. A redemption certificate was put in evidence, showing redemption on November 8, 1902, by J. C. Slack, from the sale of November 8, 1902, of property sold to W. "W. Duke for taxes for the year 1900. The record before us clearly shows that the county treasurer of Union county, during the years in question, kept the records in his office in a very imperfect manner. It is impossible for us to say definitely that they show either that the tax against the property assessed in the name of Slack was paid or was not paid. The trial court was confronted with the necessity of determining this question one way or the other. After carefully reviewing it, the trial judge decided that it showed that the tax had been paid. We cannot say that he was wrong in this finding. We are satisfied from the record that Slack attempted to pay all the taxes due on the property and to redeem from all sales made.
Finding no available error in the record, the judgment will be affirmed; and it is so ordered.