The opinion of the court was delivered by
The first and controlling question in the case is in regard to the validity of the tax deed under which the plaintiff claims title to the land in controversy. The district court determined that it was void upon its face as a conveyance of the real property sought to be recovered; and an examination of the instrument leads us to the same conclusion. The recitals of the deed include the descriptions of twenty-eight- distinct parcels of real estate. In the opening clause of the instrument it is recited that all of these tracts and parcels were subject to taxation for the year 1869, and were-separately assessed; that the taxes thereon were not paid, and that on
“The taxes, costs and interest due on said lands for the years 1869, 1870, 1871, 1872, excepting for 1872 on the 116 acres of the S.E.J S. 17, T. 19, R. 10, north of river, to the treasurer paid as aforesaid, and by virtue of the statute in such case made and provided, have granted) bargained and sold, and by these presents do grant, bargain and sell, unto said H. N. Spicer, her heirs and assigns, the real property last hereinbefore described.”
The property “last hereinbefore described” does not include the tract the title and possession of which is now in .dispute, but embraces only the 116-acre tract. That property is separately and definitely described in the clause immediately preceding the words of conveyance; and hence the phrase “last hereinbefore described” expressly and clearly limits the extent of the lands conveyed to the single tract of 116 acres. The plaintiff contends that all parts of the deed read together show that the parcels of land described in the opening clause of the deed were intended to be conveyed; but the language employed by the county clerk in the.granting clause leaves no room for interpretation. It is true that under the recitals the plaintiff appears to have been entitled to a tax deed for'all
“A tax deed should follow the form given by statute only so far as it can do so truthfully, and where it cannot do so truthfully, it should state the facts as they really exist.”
In Magill v. Martin, 14 Kas. 67, it was remarked with reference to a strict adherence to the statutory form, that —
“When the conditions of the sale are such, that, to follow the form is to recite an untruth, and show an illegal sale, the form must be modified to suit the facts. To make a statement of an illegal and void sale evidence of a legal and valid sale, is a contradiction not to be imputed to the legislative intent. The statute says that the deed shall be in substantial compliance with the form. It thus contemplates minor modifications, and those modifications must be such as to make the deed recite the truth, and comply with the conditions of valid action.”
The judgment of the district court will be affirmed.