Judevine v. JacksonJudevine v. Jackson
The opinion of the court was delivered by
In this case the defendants claim title by virtue of a collecter’s deed. There appear to be several defects in the proceedings, under which the land in question was sold to the defendants. Our attention will be confined tо the defect, which was considered by the county cоurt, without any farther inquiry as to the validity of the sale.
In all venduе sales it has been required, that there should be a strict compliance with the requirements of the statute, or no title passes to the purchaser. It is a condition precedent to the passing of any title, that the proceedings of the officers, who have any thing to do with thе assessing, or collecting,.the tax, or recording the proceedings, whether to be performed beforе or after the sale, should be in strict and literal compliance with the requirements of the statute. The casе of Sumner v. Sherman,
In regard to the sales by the collectors, on the taxes for which this sale was made, duties are by law imposed on the collector and on the town clеrk; and it is specially required, that the town clerk shall record the advertisements and “shall certify whether the same have been published as required by law.’’ Purchasers and lаndowners are to look to the records, to asсertain whether a vendue is correct and valid, and whether it is necessary for the owner to redeem. The rеcords must contain full and plenary evidence in this particular. Hence it is obvious, that, if the certificate оf the town clerk, as to the publication of the advertisement, is omitted, there is no legal eveidence, that the advertisement has been published, as required by law. Thе purchaser may find, that he has no title ; and the owner may omit to redeem, inasmuch as his land has not been legаlly sold. The decision of the county court was undoubtedly correct on this question.
The judgment of the county court is affirmed.