| S.D. | Mar 22, 1905
At the trial of this action to quiet the title to certain improved real property in the city of Aberdeen, the tax deed upon which plaintiff relied was found to be void upon its face, and the defendant was adjudged to be the owner of the premises, subject to plaintiff’s lien for the just amount of taxes paid, which sum, with legal interest, was ascertained to be $556. Prom this portion of the judgment thus favorable to plaintiff the defendant has appealed, and, for a reversal, contends that the tax deed and certain tax receipts and certificates of tax sale were erroneously admitted in evidence over proper objections. The tax deed, being the best evidence of its re-
It being undisputed that the property was duly assessed and legally taxable for the exact amount imposed by proper officials and paid by respondent, the foregoing admission as to what the records in the county treasurer’s office contain renders further testimony unnecessary, and respondent’s right to recover such amount is amply sustained by the decisions of this court. Clark v. Darlington, 11 S. D. 418, 78 N.W. 997" court="S.D." date_filed="1899-04-04" href="https://app.midpage.ai/document/clark-v-darlington-6685301?utm_source=webapp" opinion_id="6685301">78 N. W. 997; Campbell v. Equitable Loan & Trust Co. of Volga, 14 S. D. 483, 85 N. W. 1051; Bennett v. Darling et al., 15 S. D. 1, 86 N.W. 751" court="S.D." date_filed="1901-06-12" href="https://app.midpage.ai/document/bennett-v-darling-6686001?utm_source=webapp" opinion_id="6686001">86 N. W. 751; Pettigrew et al. v. Moody County, 17 S. D. 275, 96 N.W. 94" court="S.D." date_filed="1903-07-22" href="https://app.midpage.ai/document/pettigrew-v-moody-county-6686311?utm_source=webapp" opinion_id="6686311">96 N. W. 94. In view of the foregoing and other uncontroverted facts and circumstances by which the unassailed findings below are justified, we assume, without deciding, that appellant’s
During all the years for which respondent paid the taxes and claimed ownership under his void tax deed there was a two-story frame dwelling house situated on the lot described in that instrument, which appellant wrongfully removed to an adjacent lot just prior to the commencement of this action; and the amount of such taxes, together with interest, was adjudged to be a hen upon the house as well as on the lot, and the concluding paragraph of the judgment is as follows:
“It is further adjudged, ordered, and decreed that upon the failure of the said Emma A. Cranmer to paytothesaidC. F. Easton, or his attorney, the said sum of five hundred and fifty-six dollars ($556) so as aforesaid found to be due, within thirty days from the time of the service of this, decree, then in that case the plaintiff may have execution, and sell said lot seven (7) in block fifteen (15) of the original plat of the city of Aberdeen, together with the frame dwelling house now situated on lot eight (8) in block fifteen (15), of the original' plat of the city of Aberdeen, to the highest bidder, for cash, and apply the proceeds, so far as the same may be applicable, to the payment of the said sum of five hundred and fifty-six dollars ($556), together with interest thereon at twelve (12) per cent, per an-num until the same is paid, and for ail accruing costs after the filing of this judgment, and that the purchaser have the right to remove said dwelling house from said lot eight (8) in block*229 fifteen (15) of the original plat of Aberdeen; and it is further ordered, adjudged, and decreed that, in case said property sells for more than sufficient to pay the said sum of five hundred fifty - six dollars ($556) and accruing costs, then and in that case the surplus be deposited with the clerk of the circuit court in and for the county of Brown, South Dakota, for the use and benefit of the said Emma Cranmer, defendant herein.”
Respondent having purchased certain tax certificates from the county, and paid all subsequent taxes legally imposed, acquired the lien of the county upon the. lot and the buildings situated thereon which lien was in no manner impaired by the removal of the building in violation of a statute declaring the perpetrator of such an act to be guilty of a misdemeanor (Rev. Pol. Code, §§ 1568, 1569, 2190, 2199). The relief granted is. clearly within the foregoing statutory provisions, and the judgment appealed from’is in full accord with the uniform decisions of this court.
On the 9th day of April, 1904, which was the day following the taking and perfecting of this appeal, the house and lot were, upon due notice, sold separately at public auction, by virtue of an execution predicated upon the judgment before us; and on the 17th day of June following an appeal was taken from an order of confirmation made and entered on the 18th day of April, 1904, in which it is recited that the building in controversy had been sold “as an article of personal property, ” thus apparently depriving appellant of the right to redeem at any time within one year from the date of such sale. The record does not sustain respondent’s contention that the appeal from this order of confirmation must be dismissed on the ground that the same was not perfected in the manner pro
For reasons heretofore stated, appellant’s title is subject to respondent’s lien for taxes, as found by the trial court, and the judgment from which she appealed is in all respects affirmed. In view of the modification above indicated, no costs or disbursements will be taxed, except clerk’s fees in favor of appellant.