82 Md. 155 | Md. | 1895
delivered the opinion of the Court.
A tract of land called “ Three Brothers,” and containing one hundred and three acres, lying in Prince George’s County, was conveyed by Samuel T. Suit and others to Milton L. Howser, in March, 1879, and four days after-wards was reconveyed by Howser to Suit by way of mortgage to secure the payment of twenty-two hundred and fifty dollars. Howser caused the tract to be surveyed and subdivided into six lots, and had the survey and plat recorded in 1880 among the Land Records of the county. Lots one, two and three appear to have been conveyed to Ellen E. Bruce and were transferred to her on the assessment books of the county. The title to the residue of “ Three Brothers ” by some means not clearly disclosed in the record, was again acquired by Suit, who afterwards died. In March, 1890, twenty-five acres of this residue were conveyed by Suit’s executrix to one Werck for the sum of
There are several alleged irregularities relied on to defeat the sale attacked in this proceeding; but as one of these presents a fatal objection, it will not be necessary to consider or discuss the others.
Under the provisions of sec. 52, Art. 81 of the Code, the final ratification of a tax collector’s sale by the Circuit Court is prima facie evidence of the regularity of the antecedent proceedings, but it has no greater or other efficacy. It seems merely to relieve the purchaser of the onus of proof, and to cast the burden of showing the illegality of the proceedings upon the party resisting the sale. Until such proof is offered by the assailing party, the sale, if ratified and confirmed, stands good and effective, by operation of the statute. Guisebert v. Etchison, 51 Md. 478; Stewart v. Meyer et al., 54 Md. 454; Holmes v. Cooper, 71 Md. 26. Whilst the burden of proof is thus shifted, still the validity of the sale depends on there having been a substantial compliance on the part of the collector, with all the essential requirements of the statute. This is in no manner dispensed with. With the burden thus cast upon him, the appellee, who is owner of the property which was sold as the property of some one else, insists and in the Court below successfully maintained, that there was no sufficient description of the property given by the collector in the advertisement of sale, to gratify the reqirements of the law. He claims that the advertisement was vague, misleading and indefinite, and that it failed to designate the property intended to be sold, with an accuracy or certainty that identified it. If this contention be well founded, then the decree appealed from was right and must be affirmed.
It cannot be seriously doubted that under a summary proceeding where a special power has been executed and the land of one person has been levied upon and sold to pay taxes assessed against another, the failure of the officer to give a proper notice of the sale, or his omission to advertise a sufficient description of the property intended to be
Now, we have seen that the advertisement purported to offer for sale a tract of land ostensibly owned by M. L. Howser, and containing sixty-four and eighteen one-hundreth acres, called “Three Brothers,” which, the advertisement stated, was described in a deed recorded in Liber A. T. B., No. 1, folio 154. To this deed, whose contents are
There was not only an uncertainty in the description of the land offered for sale, but the uncertainty arose from the tax official’s own neglect. In point of fact, Howser had not owned the land or any part of it for ten years prior to the sale. By the 8th section of Art. 81 of the Code it is made the duty of the Clerks of the several Circuit Courts to transmit annually to the County Commissioners a list of all alienations of property recorded in their respective offices. From the testimony in the record we conclude this was regularly done by the Clerk of the Circuit Court for Prince George’s County. Whilst, as decided by this Court in Co. Com. v. Clagett, 31 Md. 210, a failure to comply by the Clerk with this duty did not relieve an alienor of property from the obligation to make personal application to the County Commissioners for a transfer from himself to his alienee, but left the alienor liable to be sued in assumpsit for all taxes levied against him with respect to the property standing in his name though no longer owned by him ; still the list so furnished to the County Commissioners of Prince George’s County gave to them and to the collector informa
There is nothing in what we have said at all in conflict with the decision by this Court of Holmes v. Cooper, 71 Md. 20. There the description was held sufficient, because there was nothing on the face of it, as in the case at bar, to render it vague or uncertain.
Agreeing as we do with the Circuit Court, its decree will be affirmed with costs.
Decree affirmed with costs in this Court.