133 Ind. 96 | Ind. | 1892
-The appellant, John Scarry, prosecuted this suit against Samuel Lewis, the appellee, to quiet his title to certain lots in the incorporated town of Jamestown, in the county of Boone, in the State of Indiana. No question is made as to the title of appellant to the lots, but the appellee claimed to have purchased all of them at a sale made by the town authorities for delinquent taxes due the town. The question in controversy was as to whether the appellee had acquired any lien against the lots by his purchase. There was a trial resulting in a finding that the appellant was the owner of the lots described in the complaint, and that the appellee held „a lien against the lots for $888.14, under his purchase for taxes, and judgment was rendered accordingly. The appellant filed a motion for a new trial, which was overruled, and exceptions reserved, and tlie ruling is assigned as error.
Section 3351, R. S. 1881, relating to the collection of town taxes, provides that “ The marshal shall collect the taxes on said duplicate when so required, and shall have the same power to enforce collection, and shall be governed by the same rules and regulations as county treas
Section 3263, R. S. 1881, provides that “ All general laws of the State for the uniform assessment and collection of taxes, and matters connected therewith or growing out of the same, shall apply to all incorporated cities and towns not having special charters, so far as the same shall be applicable.” The appellee offered in evidence the certificate of the sale of the lots described in the complaint issued by the marshal of said town to the appellee. Counsel for the appellant objected to the introduction of the certificate in evidence for the reasons: “ First, that there is no proof of the posting of notices as required by the statutes; secondly, proof as to the notices must come first; that recitals in the certificate do not prove that there was notice issued, or that notice was given, as provided by law; and, further, that the place designated in the certificate, as to where the lands were sold, is stated as having occurred at the postoffiee door in the town of Jamestown, and not at the door of the town-hall, or at the place of the meeting of the board of trustees of the town,” and at the same time stating that no question is made as to the genuineness of the certificate. The reason urged by counsel in their brief as to the incompetency of this evidence is that it appears on the face of the certificate that the sale was made at the door of the postoffiee, and not at the
In connection with the certificate of sale, and immediately following the introduction of the same, the appellee offered, and the court admitted in evidence, over the objection of the appellant, the tax deed issued in pursuance of the sale. The appellant objected to the introduction of the deed for the reasons: first, that the deed fails to recite that there was a warrant issued by the board of trustees, attested by the clerk of the town, and the seal of the town to sell the lots; secondly, that the deed recites the fact that the sale was made at the postoffice in said town, and not at the town hall or at the place where the board of trustees met; thirdly, that the deed is not not attested by any person, but is simply acknowledged by Millington Lewis, town clerk. The deed, as it appears in record, was both attested by W. H. Brew, the town marshal, and is acknowledged before a notary public. Section 3351 supra makes the deed prima facie evidence of
It is contended by counsel for the appellant that the lots were not subject to taxation, by reason of the fact that they were never legally annexed to or became a part of the incorporated town of Jamestown, for the reason that the law was not fully complied with by the common council, in making the annexation ; that the resolution of annexation was defective in form in one instance; that the record failed to show its adoption in another, and a failure to have the proceedings recorded in the recorder’s office of the county, and that, as to one addition, it did not lie adjacent to the corporate limits, for the reason that another addition lying between the same and the original, corporate limits had not been legally annexed.
These objections, if they were made in a direct attack, are clearly covered, and come within the rule laid down by this court in the case of City of Logansport v. LaRose, 99 Ind. 117. We deem it unnecessary to set. out the evidence in detail, but it clearly appears that from ten to fifteen years the city had exercised control over the additions in which the lots were situated, action having-been taken in regard to the Annexation of some of the. additions in 1870, and some in 1873; the appellant had lived in one of the additions for a number of years, had voted in the town, had been elected and held the offices, of town trustee and of school trustee. The city had expended large sums of money in improving the streets of each of the additions; had expended large sums of money, and incurred a large indebtedness in erecting - a school building to accommodate the school children of the town, including such annexed territory, a portion of which indebtedness remained unpaid; the residents of the addi
In each of the years 1883, 1884 and 1885, there was made out and signed by the president and clerk of the board of trustees a written statement showing that the board of trustees met on a certain day in May in each year, and was called to order by the president, showing the names of the members of the board present; that it was ordered that a tax of 50 cents on each |100 of taxable property be levied for additional special school, and a certain sum for each poll to pay outstanding bonds, a certain sum for corporation purposes, and that the town clerk was ordered to deliver a certified copy of the levy to the auditor of Boone county, Indiana; and that the auditor be authorized and' directed to make the proper tax duplicate in accordance with said levy, and deliver the same to the treasurer of Boone county, Indiana, for collection ; that the board adopted the assessment and valuation of property, theretofore made by the assessor of Jackson township, Boone county, Indiana, showing that there was no further business, and the board adjourned.
This appears to be signed by the president and clerk.
“Levy of taxes for 1883 by board of Jamestown.
“ Accepted and approved by the board of commissioners at their June term, 1883.
“ S. W. Campbell.
“Piled June 4th, 1883.
“ John M. Ball, Auditor Boone county."
A like statement is indorsed on each of the others.
The appellant objected to the introduction of these papers in evidence, but they were admitted. Section 3353, R. S. 1881, authorizes the trustees of towns, at their option, to deliver the tax duplicate to the county auditor on or before the 1st day of August in each year, instead of the marshal of such town, and requires the auditor to* enter such tax, and, if delinquent, the interest and penalty thereon, upon his duplicate. Instead of following the law in making out a duplicate, it would appear tha^ the board fixed the rate of taxation, adopted the assessment made by the assessor of the township in which the town, was situated, certified their action to the auditor and directed him to make out the proper duplicate and deliver the same to the treasurer. It is not suggested by counsel that the auditor did not make out the proper duplicate based on the levy fixed by the board. It was proper to-show just what steps were taken by the board in relation to the levy of the taxes, and this evidence was admissible to show just what was done in that behalf. It was not a strict compliance with the law in making out a tax duplicate and delivering it to the county auditor, but it fixed the rate of taxation, adopted the township assessment and certified the same to the county auditor, with direction to him to make out the duplicate, and gave him the data from which to make it, and placed it in the hands of the treasurer for collection. We are not cited to any statute
Counsel for appellant has ably discussed iriany objections to the validity of the sale, by reason of omissions and irregularities presented by the record, which would render the sale invalid for the purpose of conveying title, but none of which make the sale invalid for the purpose of transferring the lien to the purchaser. It does not appear that the lots were not subject to taxation or that the taxes were paid, or that the description was so defective as to not identify the land, or that the sale was without authority of law. We find no error in the record for which the judgment should be reversed.
Judgment affirmed, with costs.