21 Fla. 353 | Fla. | 1885
delivered the opinion of the court:
This was an action of ejectment by appellant for the “ west half of water lot 38 in the city of Jacksonville.” The plaintiff based his claim on a tax deed for taxes due for the year 1879. The tax was assessed on said lot to one Seymour. The title of Seymour was based on a judgment of one Pickett against the Florida Central Railroad. The referee to whom the case was referred by the court below made the following report of his findings and judgment, which was approved by the court. * * *
“This cause having been submitted on the issues joined, the evidence and arguments of counsel.
“I find as matter of fact that the plaintiff holds and claims title under a tax deed from the State of Florida to him, dated June 7th, 1881, of the west half of water lot thirty-eight (38), of the city of Jacksonville, county of Du-val, and State of Florida, being the property in controversy in this suit, which deed was in pursuance of a tax' sale made June 7th, 1880, for unpaid taxes assessed to W. L. Seymour, for the year 1879. That the said property was conveyed by Mary J. Morris, administratrix of estate of Alexander Holmes, deceased, by deed, dated September 21st, 1868, and that the defendant corporation and its predecessor have been in possession of the same from the date of said deed to the present time.
“That James A. Pickett, Jr.,being out of posssesion of said property and without a valid title shown in him, executed an ■ instrument in the form of a mortgage of said
The appellant appeals from said judgment and assigns errors:
1. The referee erred in the following finding of facts i (a.) That the defendant was in possession of the lot in suit from the 21st September, 1868, to the present time, (b.) That said James A. Pickett, Jr., was out of possession and without a valid title when he executed his mortgage, (c.) That W. L. Seymour was not in possession or occupancy of the lot in controversy in 1879, when it was assessed for ■taxation.
2. The referee erred in deciding as matter of law: (a.) That the appellee (defendant below) was not restricted to ■proof that the property was not subject to taxation or that the taxes had been paid or the property redeemed, (b.) That the assessment of the lot in controvery, under which the tax sale was had, was void. (<?.) In excluding the docket entrees from the docket of Durkee, J. P. (d.) In excluding deed of Ilogarth, constable, to Pickett, (e.) The referee erred in rendering judgment in favor of the defendant.
We think the evidence fully sustains the referee in all his findings of facts.
The appellant assigns as error, that the appellee was not restricted to proof that the property was not subject to tax. ation, or that the taxes had been paid or the property re
Again, “ when such averments are made and proved, the party intended to be named in the judgment is affected as though he was properly named therein.” Freeman on Judgments, 154, supra.
We' cannot say that the “Florida Central Railroad ” is "the same party defendant as the “ Florida Central Railroad Company.” We nave no fight to presume it. There is no proof whatever tending to show that tne latter company was intended in the judgment. It was. incumbent on the appellant to have shown it by proof. There was no error in the finding of the referee on this point.'] §We do not decide here whether the judgment of Pickett vs. The Florida Central Railroad, was valid-or invalid.-' We decide here ■simply that" it is not good- against the-Florida Central Railroad- Company without proof that' said corporation' Was the* party defendant ih, the shit in' Which such judgment W2s rendered,, and was the corporation, meant and. intended!
.The tax is a lien on the land only when legally assessd»• “ This lien attaches and has relation to the time at which the assessment was made.” 18 Fla., 289, Spratt vs. Price. We hold that a valid assessment of the land in. accordance with the laws regulating assessments, chapter 3099, Laws-, of.Fla., Acts ■ of-18.79, is necessary • and- indispeh.sable to-, nfake good the title of a purchaser at a tax sale; without ; such assessment no. lien, attaches .to .the land... An-.assess-.
There was no error in the judgment of the court affirming the findings of the referee, and the same is affirmed.