71 P. 832 | Kan. | 1903
The opinion of the court was delivered by
The plaintiff in error is, and at all times material to this controversy has been, a citizen and resident of the state of California. He employed an agent residing and having an office in Wyandotte county to attend the annual tax sales of that county and bid for real estate sold at such sales. In
The right of a bidder at a tax sale to the redemption money, if the land be redeemed, or to a conveyance, if no redemption be made, accrues from his bid, its acceptance by the treasurer, and the payment of the money. Upon payment of the bid the treasurer issues a certificate, and at the close of the sale makes a record evidencing the rights flowing from the sale. The certificate and the record in themselves neither create property nor invest the purchaser with property. The person entitled to the certificate may collect the redemption money even though the certificate be lost or withheld from him, and upon its loss he may have a duplicate issued to him, if the land be not already redeemed. The essential and valuable, thing is the right of the certificate holder. Paper, with a distribution of ink upon it made by pen or
Circumstances may arise under which exceptions to this doctrine may be urged. An owner may separate his certificates from himself, attach them to some locality apart from his residence, and employ them there in such manner as to effect a permanent submission of them to the latter jurisdiction. Or, the legislature may express a purpose to regard the presence in the state of tax-sale certificates belonging to a non-resident as a submission of them to the jurisdiction, and, therefore, require a contribution upon them to the support of the government. But no such conduct on the part of the owner appears in this case, and no such legislative declaration has been made in this state.
■' The decision in Kingman Co. v. Leonard, 57 Kan. 531, 46 Pag. 960, 34 L. R. A. 810, is of controlling authority on this question. That case related to the
The judgment of the lower court is reversed, and the cause remanded for further proceedings.