134 Ind. 518 | Ind. | 1893
was a suit to quiet title to real estate, brought by appellee against appellant. Appellant filed an answer in general denial, and also filed a cross-complaint, asking that his title to said real estate be quieted. Appellee filed a general denial to the cross-complaint. The cause was submitted to the court for trial, and the court, at the request of appellant, found the facts specially.
From the finding of the court, it appears that the real estate in controversy, being lots forty-eight and forty-
On these facts there were conclusions of law and judgment for appellee.
Several errors are assigned and discussed by counsel, but the only alleged error which need be considered relates to the conclusions of law upon the facts found by the court.
The court found that on December 30,1887, the county auditor duly certified to the prosecuting attorney that the lots in question had been duly advertised and offered for sale for three successive years, 1885, 1886, and 1887, for delinquent taxes due thereon that had been duly assessed, and had failed to sell for want of bidders, and that said lots were the property of, and belonged to, Daniel Mathias.
This certificate was made in compliance with the terms of the statute then in force (Acts 1883, p. 123, Elliott’s Supp., section 2147), and imposed upon the prosecuting attorney the duty of enforcing the lien of the State for such taxes, penalty, interest, and costs upon such lands or lots. On June 10,1889, the prosecuting attorney brought suit to collect said taxes by a foreclosure of • the lien thereof claimed to exist upon said lots against said Daniel Mathias and wife. Process by publication was duly had upon said Mathias, and such proceedings had that the court' found that said taxes, interest, penalty, and costs were paid after the commencement of the suit, but that the costs of the suit were not paid, and decreed such costs of suit a lien on said lots and ordered the lots sold without relief from appraisement for payment of such lien. The lots were sold by the sheriff on such decree to appellant. There 'was no redemption from such sale, and appellant received a deed for them from the sheriff, which deed was duly placed on record.
These proceedings were all in compliance with the stat
The statute further provides (Elliott’s Supp., ib.) that all the proceedings for the sale of lands by decree of court in such foreclosure of tax liens shall be ‘ ‘ conducted in the same manner as ordinary civil suits to foreclose mortgages are conducted, and the judgment obtained upon the lien for such taxes, penalty, interest, costs, and charges, shall have priority over all other liens upon such lands or lots, * * and such liens shall in nowise be affected or destroyed by any sale or conveyance of such lands or lots."
There was no appeal taken from the foregoing judgment and decree, and it can not be successfully attacked in this proceeding, unless it is utterly void. The judgment was rendered by a court of general jurisdiction, and is regular on its face, and can not be attacked collaterally, even though it were erroneously rendered, or there were defects of form in the proceedings. Jackson v. State, for use, 104 Ind. 516; Pickering v. State, for use, 106 Ind. 228; Spencer v. McGonagle, 107 Ind. 410; Phillips v. Lewis, 109 Ind. 62; Sims v. Gay, 109 Ind. 501; Kleyla v. Haskett, 112 Ind. 515; Oswald v. Kampmann, 28 Fed. Rep. 36; Barnard v. Barnard, 119 Ill. 92.
If the decree were simply erroneous or voidable, but not void; the remedy should be by appeal, but the judgment remains good as against collateral attack. Kittredge v. Martin, 141 Mass. 410.
In McCarter v. Neil, 50 Ark. 188, 6 S. W. Rep. 731,
In McGregor v. Morrow, 40 Kan. 730, which was a similar suit to that in the case at bar, and under a similar statute to our own, the court says: "The district court having general jurisdiction over the subject-matter, all the presumptions which follow ordinary judgments should apply to judgments of this character, and they can only be attacked directly by proceedings in error, and not collaterally. * * This judgment can not be attacked unless it is void; if it was simply irregular, erroneous and voidable, and the court had jurisdiction, it must be held valid in this action.”
Jones v. Driskill, 94 Mo. 190, is also a similar case, and under a similar statute to ours. The owner, as in this case, was a nonresident, and served by publication. Speaking of the circuit court and the judgment rendered in that case, the Supreme Court of Missouri says: "It was the tribunal created by the constitution and the laws of the land in which was vested general original jurisdiction within the boundaries of the county in which the land was situate, to hear and determine any issue of law or fact that might arise between the officials of the State, charged with the duty of collecting the revenue, on the
This last authority, section 60, referring to the case of Jones v. Driskill, supra, says: “In a proceeding to foreclose an alleged tax lien on service by publication, the jurisdiction depends upon the allegations of the petition, and not on the fact that the land was legally assessed, or that the taxes were unpaid.” See, also, Elliott’s Procedure, section 332, and notes.
In the case before us the jurisdiction of the Greene Circuit Court over the subject-matter, to wit, the foreclosure of the lien of the State for delinquent taxes, and also over the person of the owner, Daniel Mathias, is unquestionable.
The certificate of the auditor to the prosecuting attorney, and the bringing of suit by the latter, was the process provided by statute; the owner of the real estate was Daniel Mathias, a nonresident, and he was duly notified by publication; the court assumed jurisdiction, and proceeded in due course to a final determination of the cause. All the presumptions are in favor of the judgment rendered.
Two seeming irregularities may be noted, both due to neglect of duty on the part of the prosecuting attorney: The failure to bring suit on receiving the auditor’s certificate, and the failure to notify appellee and make him a party to the suit.
As to the first of these irregularities, if it be one, we must presume that the court exercised its proper functions in taking jurisdiction when the suit was brought.
It follows that the judgment and decree of the Greene Circuit Court in the suit brought by the prosecuting attorney, June 10, 1889, is a valid judgment and decree, and that appellant, who was the purchaser of the' said lots under said decree, and who received a sheriff’s deed therefor, is the owner thereof, and should have his title quieted under his cross-complaint.
Appellant having thus become the owner of the lots in controversy, and so substituted to all the rights of Mathias, the original owner, it follows that appellee’s complaint and the findings thereunder in this suit, are not sufficient, as against such owner, to authorize a decree quieting his title.under his tax deed. This is tacitly admitted by counsel for appellee, and the authorities so hold. A person claiming under tax title against the holder of the fee must show that every step required by statute to authorize a tax deed to him has been taken. Gavin v. Shuman, 23 Ind. 32; Wilson v. Lemon, 23 Ind. 433; Ellis v. Kenyon, 25 Ind. 134; Steeple v. Downing, 60 Ind. 478; Millikan v. Patterson, 91 Ind. 515; Bowen v. Swander, 121 Ind. 164; Ward v. Montgomery, 57 Ind. 276; Woolen v. Rockafeller, Exec., 81 Ind. 208; Earle v. Simons, 94 Ind. 573.
But appellee holds a tax deed for said lots, executed by the county auditor for the nonpayment of taxes, and
. Appellee is, therefore, entitled to a judgment in his favor against appellant for the amount of the taxes paid by him, with twenty per cent, interest thereon, and to have such judgment declared a lien on said lots.
The court erred in its conclusions of law.
The judgment is in all things reversed, and the court is directed to restate its conclusions of law in accordance with this opinion, and to render judgment in favor of appellant on his cross-complaint, and in favor of appellee for the amount of his tax lien.