11 S.D. 418 | S.D. | 1899
This is an action brought under Section 5449 of the Compiled Laws to determine the validity of an adverse claim to certain . real property in Edmunds county. The defendant, among other defenses, claimed by way of counter claim, the amount of certain taxes paid by him upop the sale of the property for such taxes and taxes subsequently paid thereon. Judgment was entered in favor of the plaintiff, adjudging him to be the owner of the property, and in.favor of the defendant for the amount of taxes paid by him. From this judgment in favor of the defendant, the plaintiff has appealed to this court. The case was tried by the court without a jury, and no motion was made for a new trial.
Objection is taken by respondent to the bill of exceptions upon the ground that it contains no objections, exceptions or statement of errors of law or insufficiency of the evidence relied on. But we think the objection untenable, for the reason that the bill of exceptions in this case was evidently settled for the purpose of making matter of record three exhibits referred to by the court in its findings, but which, for some reason, were not annexed thereto, and a bill was prepared for the purposes of an appeal to this court and not for motion for a new trial.
The court found certain irregularities in the tax proceedings under which defendant claimed title, and held the tax deeds null and void. It also found that the property was assessed in 1889 to the estate of D. L. Spear, as W. of outlot, section, or lot 7; valuation $6,600. The court further finds that the amount paid at the tax sale in November, 1890, on which the tax deed was issued, was the sum of $265; and the amount paid as subsequent taxes by defendant on account of the taxes of 1890 was $325.75, paid on April 10, 1891, And the
In support of appellant’s first contention, be calls the attention of the court to the twelfth finding of fact, in which the court below finds '“that the premises described in the complaint had never been platted by the owner thereof, or any person having any interest therein, nor any plat thereof recorded. ” While it may be that the W. of outlot No, 7 had never been legally
Finding 14 of the court, together wfith its conclusions of law thereon, clearly indicate that the court found that the amount of taxes specified constituted a valid charge upon the property, and for which the defendant was entitled to enforce his .lien. It has been the policy of the people of this state and of the former territory to require the payment of taxes on all real property subject to taxation, and hence they have provided that whenever any action or proceeding shall be commenced to invalidate or cancel any deed or grant for taxes, it shall be the duty of the court to ascertain the true and correct amount of taxes due upon such property; and render judgment therefor. Comp. Laws, §§ 1640, 1643. The later section was amended in 1893, and its scope and objects greatly enlarged. Laws 1893, Chap. 160. We are of the opinion there is sufficient in the findings to authorize the- court to determine the amount due for taxes upon the property in controversy, and it properly rendered its judgment therefor in favor of the defendant, by whom such taxes had been paid. It was not necessary for the court to set forth in detail the proceedings of the various officers charged with the duty of assessing and collecting taxes, but it was sufficient for it to find the property charged had been assessed, taxes levied thereon, and that the same