20 Kan. 243 | Kan. | 1878
This was an action brought by Sapp against the board of county commissioners of Brown county, for the recovery of $281.70, alleged to be due on account of certain taxes paid by Sapp and his assignors into' the county treasury of said county for the years from 1861 up to 1869. Many of the facts of this case will be found stated in the case of Sapp v. Morrill, 8 Kas. 677; for that case and this grew out of the same original transactions. The facts necessary now to be stated are substantially as follows: In 1861 taxes were levied upon two certain pieces of land in Brown county, and in May 1862 these lands were sold at a tax sale for such taxes, Brown county being the purchaser. It is admitted that this tax sale was legal and valid. On the 1st of June 1866, A. Webb & Co., for the purpose of procuring the tax titles then accruing against said lands, paid into the county treasury of Brown county the sum of $73.13 — that being the amount of taxes, penalties, interest and costs then due on said lands — and in consideration therefor, received from the county treasurer tax-sale certificates for said lands, which tax-sale certificates were duly assigned to them by the county clerk. It is admitted that these tax-sale certificates, and their assignments, were wholly without authority, and were void. On the 14th of July 1866, tax deeds were issued to A. Webb & Co. on these tax-sale certificates, which tax deeds are also admitted to be unauthorized and void. Afterward, (as the parties in this case admit,) said lands were deeded to Sapp by a quitclaim deed from A. Webb & Co. These deeds were all duly recorded in the office of the register of deeds. Sapp and his assignors, (or rather, grantors,) paid all the taxes levied on said lands up to the year 1869. Afterward, and on 4th June 1870, before any other taxes became due on said lands, Morrill commenced his said action against Sapp, thereby raising the question as to the validity of Sapp's tax title to said lands; and for that reason Sapp has not paid any taxes thereon since. It is admitted, that, for all
The present action is by Sapp to recover said money back from Brown county. Can he maintain such an action ? This is the only question in this case. As Sapp and his grantors were fully cognizant of all the facts having any connection with the payment of said money, we suppose it is clear that he cannot recover it back upon any general principles of law. (Phillips v. Jefferson Co., 5 Kas. 412; Wabaunsee Co. v. Walker, 8 Kas. 431; K. P. Rly. Co. v. Wyandotte Co., 16 Kas. 587.) But Sapp relies principally upon a certain statute which reads as follows:
“If, after the conveyance of'any land sold for taxes, it shall be discovered or adjudged that the sale was invalid, the county commissioners shall cause the money paid therefor oh the sale, and all subsequent taxes and charges paid thereon by the purchaser or his assigns, to be refunded, with interest on the whole amount at the rate of ten per cent, per annum, upon the delivery ot the deed to be canceled.” — [Laws of 1866, page 280, §85; Gen. Stat. 1058, §121.
The tax law of 1876 was passed since the judgment was
The judgment of the court below will be affirmed.