12 Kan. 32 | Kan. | 1873
The opinion of the court was delivered by
This case turns upon, the validity of a tax-deed. As this deed was executed and recorded less than two years prior to the commencement of the action in the district court, the statute of limitations is outside the case. The deed being regular on its face, is prima facie evidence, under the statute, of the regularity of all the prior proceedings, and' can only be avoided by showing some actual and substantial defect in those proceedings. No mere irregularity is sufficient. There was a general finding in favor of the defendant in error, and against the tax-deed. Of course then, if any of the objections raised to the deed are good, the judgment will have to be affirmed. The plaintiff offered the following testimony, and outside of the .deed itself it was the only testimony bearing on the matters therein referred to:
Milo R. Harris, deputy treasurer, testified: “I have been
The plaintiff then read in evidence an extract from said tax-roll book of 1866 in the words and figures following, to-wit:
“ Lots 20 to 30, block 107, number of lots, 6; valué per lot, $20; total valuation of these six lots, $120. Total valuation of $80 worth of personal property, these 6 lots, and 15 other lots, $245; state tax, 98c; state school tax, 25c; county tax, $1.96; county school fund, 49c. No. of district, 30; school-district tax, $3.06; delinquent road tax, 82c; total tax, $7.56; penalty 10 per cent., 76c. All the said lots and personal property are entered assessed to M. J. Stimpson.”
The plaintiff then read in evidence an extract from the above-named record book of tax-sales on May 8th 1867, as follows:
“No. of certificate, 79; date of sale, May 8th 1867; name of owner, M. J. Stimpson; lots 20 to 30, in block 107, sold for $5.79; purchased by Franklin county, and afterwards, on May 20th 1870, assigned to A. Hammatt for the sum of $8.05.”
Afterward Hammatt assigned the certificate to T. C. Sears, who took the deed in question. It appears that six lots were sold together, as one tract, and-for a sum in gross. This may or may not be good, depending on circumstances unnecessary to consider here. Of course, if a sale of the six as one is .good, an assessment in like manner will be sufficient. But there must be a fixed relation between the property assessed and the property sold. The property sold must be the, same tract as that assessed, or some definite portion or fraction of it, so that by a mere division or subtraction the amount of tax chargeable on the property sold can be determined
The judgment of the district court will be affirmed. ■