13 S.D. 75 | S.D. | 1900
Defendant Boeder was made a party to this action, instituted for the purpose of foreclosing a real estate mortgage, as one having, or claiming to have, an interest in the mortgaged premises. He answered, setting up a tax title. The.cause was tried without a jury, judgment rendered in favor of defendant, a new trial denied, and plaintiff appealed.
Taxes for township, county, and state purposes against the land described in the mortgage having been duly assessed, equalized, and levied in 1891, and returned as delinquent, the land was sold November 7, 1892, to Charles H. Moore, who assigned his certificate to Thomas L. Bouck, to whom a tax deed, duly acknowledged, was delivered and recorded July 16, 1896. Moore paid subsequent taxes which, with the amount paid for the property, aggregate $114. His claim for subsequent taxes was assigned to Bouck, with the tax-sale certificate. Boeder paid $26.20 as subsequent taxes. Bouck conveyed all of his right, title and interest in and to the premises to Boeder, July 16, 1896, since which time Boeder has been in actual and undisputed possession of the property. In an action of this character, the plaintiff is not required to pay or tender whatever taxes may be just and proper against the land, before attacking defendant’s title. Clark v. Darlington, 7 S. D. 148, 63 N. W. 771.
[lloro followed descriptions part way down tlie column, whore descriptions were continued as follows 0
MAXEPPA.
Town 120, Range 53.
lots 1, 2 ............................. 1 20 86
lots 3, 4................................ 1 2Í 53
n1/, swJi............................... 1 13 73
lots 1. 2, ’91 per...................... 2 39 IB
noU soli............................. 2 5 37
swJi...............................13 21 94
KC'Si 1891 per.......................... 13 36 07
lot 11891 per.......................... 22 10 81
s'/« swJi................................ 23 39 85
nwji................................... 24 19 2(i
[Here followed like descriptions down the column.!
The 1891 revenue law provides that the notice of sale “must contain a list of the lands to be sold arid the amount of taxes both real and personal due.” The former statute provides that the notice “must contain a list of the lands to be sold and the amount of taxes due.” Laws 1891, Chap. 14, § 104; Co.mp. Laws, § 1620. As the notice in this case does not meet the requirements of either statute, it will not be necessary to decide which one was in force when it‘ was published. Taken as a whole, the published notice, so far as it concerns the land in controversy, reads' as follows: “Description, nwi, section 24, town 120, range 52, amount sold, for 19 26.” It is held in nearly all, if not all, the states that the giving of notice in the form and manner prescribed by the statute is an essential jurisdic tional fact; that the omission of notice is not a mere irregularity, but a vital defect; and that the validity of all the future proceedings depends upon- a substantial, if not literal, compliance with the law in this regard. Black, Tax Titles, § 205.