29 Kan. 697 | Kan. | 1883
The opinion of the court was delivered by
The facts in this case are as follows: In 1874, one A. E. Nicholas was owner in fee simple of the land in controversy; on July 30, 1874, he was indebted to Greenwood county in the sum of $25,000, because of his default as county treasurer thereof in that sum. On said July 30, in part payment of that sum, he conveyed the land in controversy, with other lands, to Greenwood county. On April 13, 1877, Greenwood county, by its board of county commissioners, conveyed by deed of general warranty the land to one J. S. Torrence. To secure the payment of the purchase-money of the land, Torrence and wife executed and delivered to Greenwood county the mortgage deed sued on, which was recorded May 25, 1877. Ever since said April 13, J. S. Torrence has been and is now in possession and occupancy of the land; the land was taken by the county of Greenwood for the sole purpose of securing, to the extent of its value, the indebtedness of the «defaulting treasurer, A. F.
Upon these facts the trial court found as conclusions of law that from the 30th day of July, 1874, to the 13th day of April, 1877, the land was the exclusive property of and belonging to Greenwood county; that the land was not subject to taxation for the year 1877; that the sale of the land on the 3d day of September, 1878, for the taxes of 1877, was void; that the tax deed based upon that sale was void; that J. J. Durkee has no right, title or interest whatever in the land, and had not any right, title or interest therein at the ■commencement of this action. Plaintiff in error (defendant below) excepted to the conclusions of law and the judgment rendered thereon, and contends that the land was subject to
In accepting the land, the county authorities were not going into the real-estate business for speculative purposes, or to use the same for other than county purposes. Therefore, as the property was1 taken to satisfy a debt due to the county, and was taken and used exclusively for county purposes, it was exempt from taxation. In Washburn College v. Comm’rs of Shawnee County, 8 Kas. 344, the property taxed was acquired for the sole purpose of erecting the permanent buildings of the college thereon, but it was not used for that purpose, or for any actual use of the college. Here the property was taken to secure a debt; and while not in actual use, in the way of cultivation or with public buildings, nevertheless it was held for the use of the county, and exclusively for the county, and when sold the proceeds were for the use and benefit of the county. (See Board of Regents v. Hamilton, supra.)
Counsel for plaintiff further contend that Greenwood county could not and did not own the land in question in 1877, for the reason that the legislature had conferred no power upon the county to hold land, and therefore that the deed of A. F. Nicholas to Greenwood county of the'date of the 30th of July, 1874, was void. Not so. Sec; 1, ch. 25, Comp. Laws of 1879, permits counties to purchase and hold personal and real estate for the use of the county, and to make all contracts and do all other acts in relation to the property and concerns of the county necessary to the exercise of its corporate or administrative powers. The county treasurer being in default and failing to pay moneys due the county, it appears from the facts that the county accepted the land in part payment of. moneys due it. It is not shown that the county could
The judgment of the district court will be affirmed.