170 S.E. 168 | W. Va. | 1933
L. M. LaFollette, Jr., became the purchaser of a 1/35 undivided interest in a tract of 3,082 acres in Sherman District, Boone County, assessed in the name of John Lewis Cochran, at the sale for taxes delinquent for the years 1929 and 1930. Upon applying to the clerk of the county court of Boone County for the notice required by law to be given to the former owner, his vendees or assignees, and for a tax deed, upon the theory that chapter
We have held in the case of Fred L. Lemley v. John S.Phillips, Clerk,
We have held in the case of Milkint v. McNeeley, Clerk,
The next point urged against the granting of relator's prayer for a peremptory writ of mandamus is that his right to a tax deed is based upon the tax purchase of an undivided interest in a tract of land. Chapter
In Toothman v. Courtney,
"Under our system of taxation, land itself, and not a mere estate or interest in it, is a primary subject of taxation, and the remedy for enforcement of payment is directly against the land as well as its owners. The statute creates a lien upon all land for the taxes thereon, which may be enforced by a suit in equity. It also provides for sale of the land, for non-payment of the taxes thereon, and, for failure to cause land to be charged with the taxes it ought to pay, for a period of five years, the title is forfeited and becomes vested in the state, by constitutional and statutory provisions. These provisions deal with the corpus and complete title to the land. In so far as they are constitutional, they are of great dignity, and may be considered as founded upon most weighty reasons of public policy. Such of them as are statutory must be deemed to be in execution of the constitutional *909 plan of taxation, and highly impregnated with its spirit. Good reason for adopting the plan is found in the consequences which would flow from general use of the departure now under consideration. If fifty persons, owning equal undivided shares of a tract of land, were separately charged with their respective interests on the land book, the state's lien for taxes would be severed into fifty parts, and fifty suits might be maintained, and possibly would be necessary, for collection of taxes on the tract. It would require fifty separate and distinct sheriff's sales for delinquency, and, if made to the state, for want of private bidders, she would be compelled to make fifty purchases instead of one, under-going multiplied risks of complication, delay and loss, and the state would find herself, in thousands of instances, in a relation of co-tenancy with private persons, in the ownership of land, not only as the results of such sales, but also of forfeiting for non-entry. It would not only bring, upon the state, embarrassment in the enforcement of her constitutional rights and powers, but, upon the people, interminable confusion of land titles, contrary to the spirit of the constitution, which, by its system of forfeiture and transfer, endeavors to prevent and eradicate uncertainty of such titles."
We therefore hold that chapter
It is, perhaps, needless to add that this decision has no bearing upon the situation as it affects the separate assessment of whole estates in land, such as oil and gas, timber, coal, etc.
*910Writ denied.