90 W. Va. 436 | W. Va. | 1922
Reversal is sought upon this appeal of a decree of the circuit court of Mercer county setting aside a deed made by the Commissioner of School Lands to the defendant conveying
For the year 1914 the real estate in question was properly assessed upon the land books of Mercer county in the name of G. E. Stafford, the then owner thereof. The taxes for said year were not paid, and upon a return of the same delinquent for such non-payment, which delinquent return is challenged, the same was sold and purchased by the State. A suit was brought by the State returnable to August Rules, 1918, for the purpose of subjecting to sale this lot,’ among others, for the benefit of the school fund. Such proceedings were had in that suit that on the 13th of December, 1919, a decree was entered directing the sale of said real estate, and on -the 2nd of June, 1920, the same was sold by the Commissioner of School Lands, and purchased by the defendant Kirby. This sale was duly reported and confirmed by the Court, and on the 2nd of August, 1920, under the direction of the Court, a deed was made -by the. Commissioner of School Lands. conveying the lot to -the said Kirby, and it is this deed and the decree confirming the sale, as well as the decree of sale, which is set aside by the decree complained of in this suit.
It appears that G. E. Stafford, who was the owner of this lot when it was assessed with taxes for the year 1914, was declared a bankrupt in that year; that just prior to being so adjudged bankrupt he conveyed this lot to one M. K. Harman who in turn conveyed it to the wife of Stafford, who in turn conveyed it to one F. C. Bernard. The trustee in bankruptcy filed a bill alleging that these transfers by Stafford to Har-man, and from Harman to Stafford’s wife, and from her to Bernard, were fraudulent, and were for the purpose of depriving the creditors of said Stafford of the benefit of said real estate. Such proceedings were had in this suit that said deeds were set aside, and the said house and lot sold by the trustee in bankruptcy, at which sale L. J. Holland, Trustee, became the purchaser. The said lot was conveyed to the said Holland by proper deed on the 2nd of July, 1915, and on the 4th of August of that year said Holland, Trustee, conveyed the same to the plaintiff in this suit. For the year 1915 said lot
The law requires that all known claimants of real estate sought to be sold for the benefit of the school fund in a suit brought for that purpose must be made parties defendant, and the only contention of the defendant here is that the plaintiff was not such a known claimant at the time of the institution of the State’s suit. He was at that time in possession of the property. He had been paying taxes on it assessed by the agents of the state for several years. He had a deed on record conveying the lot to him, and he comes clearly within the definition of a known claimant, as laid down by this Court in the cases of Preston v. Bennett, 67 W. Va. 392; Neal v. Wilson, 79 W. Va. 482; and Ellis v. Hager, 87 W Va. 313. It will not do to say, as is urged by the defendant, that it would be imposing upon the Commissioner of School Lands and his attorney an undue burden to require him to ascertain such claimants to lands sought to be sold. The officers of the State charged with the duty of assessing the real .estate for taxes had no difficulty in determining that the plaintiff was the owner thereof, and in charging him with the taxes against the same, and it is not perceived that it would be any more difficult for the Commissioner of School Lands to have determined his interest therein than it was for such taxing officers to do so.
Whether the plaintiff’s contention that the State acquired no title under the sale made by the sheriff, because of the defective delinquent list, is tenable; or his other contention, that ¡any title that the State may have acquired was trans
Affirmed.