69 So. 543 | Ala. | 1915
The question in this case, upon which all others depend, is this: Is an officer who sells property for taxes, acting under a void statute, liable to a purchaser of the property sold at the tax sale? We are of the opinion that this question should be answered in the negative. The trial court so answered it, to which ruling we agree.
There are several valid reasons why the purchaser cannot recover in such case. One is that the rule of caveat emptor applies with all its vigor in such cases. Where two- persons are equally at fault, the law will leave them, as it finds them. The officer did not sell the property as his own, or by virtue of individual right or will. He sold it, as he and the purchaser' thought,
It is needless to say that this action is not brought under any of our statutes-providing that a taxpayer may
There is a radical difference between the right of a person to recover back money which he was required to pay by the taxing power under a void law or assessment and the claim of one who purchases property at a tax sale which is void. The latter is a mere volunteer in making the payment; he has the same means of knowing whether or not the sale .is authorized, valid, or void, that the officer making the sale has. He buys a title without warranty. His speculation may prove profitable or unprofitable; and no one has, in either case, taken his money without his consent, or with any contract, express or implied, to reimburse him if his bargain proves a bad one for him. — Lynde v. Melrose, 10 Allen (Mass.) 49. The above has been well stated by the Texas court as follows: “In McCormick v. Edwards, 69 Tex. 108, 6 S. W. 33, it was said: ‘After a careful research we have found no case in which a purchaser at a void tax sale has, without the aid of a statute, been permitted to recover even the taxes lawfully assessed upon the land and paid by his purchase. It would seem equitable that he should at least recover the taxes which the landowner ought to have paid, and which he failed
In the case of Lisso et al. v. Police Jury, 127 La. 283, 53 South. 566, 31 L. R. A. (N. S.) 1141, and notes thereto, the authorities are all reviewed, and the law seems to be as we have decided it above.
The purchaser at a tax sale is provided for in certain cases mentioned in section 2304 et seq. of the Code, but no claim is made that this case is brought within these statutes. In no event, and under no phase of the pleadings or the evidence, was the plaintiff entitled to recover in' this action. No possible injury could or did result by any adverse ruling complained of.
Affirmed.