46 S.C. 282 | S.C. | 1896
Lead Opinion
The opinion of the court was delivered by
R. H. Harley, having by petition applied to his honor, Judge Watts, at Barnwell, in the Court of Common Pleas, for a writ of mandamus to compel J. W. Lancaster, as sheriff, to execute to him a deed for a certain tract of land, situate in said county and State, containing 540 acres, which he, Harley, claimed he had purchased at sheriff’s sale, and the defendant having answered said rule, Judge Watts issued an order, dated 23d day of August, 1895, denying "such writ. From this order the appellant has appealed. The petition, the answer, and the judge’s order will be reported. The grounds of appeal are as follows:
1. That his honor, the presiding judge, erred in concluding- as matter of law that the mere fact that there was a
2. That his honor, the presiding judge, erred iu not directing a writ of mandamus to issue, to compel the sheriff to execute the deed of conveyance to the relator as purchaser of the lands mentioned in the petition, because the return of the sheriff fails to state facts sufficient to show cause why he refused to execute said deed.
(a) In that the relator, as purchaser at the tax sale, acquired an inchoate title in the land purchased, by virtue of his bid and its acceptance by the sheriff, which was not forfeited by his failure to comply with his bid on the day of sale, (b) In that payment of the taxes for which the land was sold by a mortgagee after the sale to a purchaser, whose bid has been accepted and the entry of the sale made on the sheriff’s sale book in the name of the purchaser, can have no effect whatever upon said sale, (c) In that the tender made by the relator to the respondent, on the 10th day of August, 1895, of (1) $35.61 in cash, good and lawful money of the United States, $32.35 being the amount due on the said tax execution for all purposes, and $3.25 in full of fee for the title deed and probate of the same, said sums being based upon the calculations made then and there by said sheriff; (2) an order upon the said sheriff to pay over to 3'our petitioner, R. H. Harley, the balance of the bid, that is, $1,867.65, after deducting the amount due on account of said tax execution. This order being signed by the defaulting taxpayer, the said H. M. Duncan, and giving to said R. H. Harley the right to receipt for said balance; and (3) a receipt in full against the said sheriff for the said sum of $1,867.65, on account of the claim of the said H. M. Duncan, defaulting taxpayer, for the said balance, said receipt being signed by your petitioner, by virtue of the said order of the said H. M. Duncan, last aforesaid, was a full
It is the judgment of this court, that the order of the Circuit Judge be reversed, and that this proceeding be remanded to that court, that the writ of mandamus shall issue.
Dissenting Opinion
dissenting. Section 349 of the Revised Statutes, is as follows:
The taxes due upon the land amounted to $32.35. To satisfy this amount due for taxes, the sheriff sold 540 acres of land, which was bid off at the price of $1,900. There are two requirements of the section just quoted to which we desire to call special attention: First, the sheriff was only allowed to sell so much of the property as was necessary to raise the sum of money named in the execution, and the charges thereon. Second, the sheriff was required to sell for cash. If he had observed either of these requirements, this controversy would not have arisen. It seems to me that, to give to the words “defaulting taxpayer” so strict and technical a construction as to preclude the consideration of the mortgagee’s rights, would also force a strict and technical construction of the word “cash.” There can be no doubt that, if the purchaser had paid the “cash” to the sheriff, the mortgagee would have had. the right to an adjudication of his claim to the surplus proceeds of sale,' provided he instituted his proceedings before the sheriff paid the money to the defaulting taxpayer. Furthermore, if the mortgage was recorded, it might be that the sheriff would °be held liable, if, after such notice, he paid the money to the “defaulting taxpayer.” .1 cannot believe that the statute intended a mortgagor should receive the surplus proceeds of sale in preference to his mortgagee. In such a case as this the rights of the mortgagee are transferred to the surplus proceeds of sale, just as in other
I am, therefore, of opinion that the petitioner is not entitled to the writ of mandamus: 1st, because the sheriff clearly violated the statute, in selling all the land to satisfy taxes amounting to only $32.35; and, 2d, because the sheriff has not received the “cash” from the purchaser.
I, therefore, dissent frotó the opinion announced by the majority of the court.