33 Fla. 523 | Fla. | 1894
(after stating the facts:)
It appears from the admitted facts and the testimony in this case that James M. Gould, as sole heir of Elias Gould, deceased, was rightful owner and in possession of the lot of land in question ou the 21st day of December, 1863, and that the lot was sold in that month under the direct tax laws of the United States to James W. Allen, who received a certificate of purchase from
On September 22nd, 1875, Jacob Yanderpool entered a nonsuit in his ejectment action against Hill,, and on the 3rd day of January, 1876, suit of ejectment was commenced for the possession of the lot in the name of James M. Could for the use of Jacob Yanderpool, against Henry and Wiley Jenkins, and out of this suit has grown the proceedings now before us. Pleas were filed for Henry and Wiley Jenkins in March, 1876. James M. Could died on the 4th day of February, 1878. Jacob Yanderpool died some time-
Hill conveyed the lot in 1881 to Delphi, Ms only child, who first married Thomas, and after his death, H. M. Emmerly, and she died in February, 1886, leaving a will in which John T. Carr and H. M. Emmerly are named executors. Hill died between 1881 and 1885, and during the lifetime of his daughter Delphi.
The tax sale to Allen in 1868, under the direct tax proceedings, was void. If it can not be affirmed on the testimony before us that a tender of the taxes assessed on the lot of land and for which it was sold, had been made before sale, it is clearly shown, we think, that the tax commissioners, or a majority of them, before the sale was made, established a uniform rule that they would receive the taxes assessed on property in the city of St. Augustine from no one but the owner in person, and that where such owner was in the Confederate lines he was required to appear in person and pay his own taxes. Under the decision of United States vs. Lee, 106 U. S., 196, and authorities there cited, the tax sale in question was void. This point is not much insisted on by counsel for appellees, but the main reliance for an affirmance of the judgment is placed upon an adverse possession of the lot by Hill and those claiming under him for the statutory period to bar the suit.
The principal contentions for appellee are, first, that Hill’s possession was not interrupted in consequence of his dispossession from October, 1871, to June, 1875,
The next objection is that the suit could not be revived in the name of the heirs of James M. Gould. Suit was commenced by Gould in January, 1876, against Henry and Wiley Jenkins, and about two years after pleas filed the plaintiff died. In February, 1889, notice was given of an application to revive the .suit in the names of the heirs of Gould, and an order was made by the Circuit Judge reviving the suit in their
For the reasons given the judgment must be reversed and a new trial awarded, and it will be so ordered.