53 Mo. App. 663 | Mo. Ct. App. | 1893
— These are cross-appeals, arising upon the following state of conceded facts: One Stilt was the owner disclosed by the record of certain lands in Oregon county, on which some'back taxes were due. Upon proceedings for the enforcement of such taxes, judgment was rendered against Stilt on Eebruay 29, -1892. Execution issued on such judgment and the .land was sold thereunder, and bid in by the defendant Mitchell, who was then, and has ever since been, prepared to pay the purchase price and take a deed for the land. The tax suit was instituted on December 14,1891,
The defendant Mitchell appeared voluntarily, and resisted the motion on the ground that the proceedings in the tax suit were regular in all respects, and that he, having been the highest and best bidder and purchaser at the sheriff’s sale, was entitled to a deed for the land.
Upon the facts thus shown the court refused to declare the proceedings in the tax suit irregular, but made ¿n order permitting the plaintiff Allen to redeem, and directing the sheriff not to execute a deed to the purchaser Mitchell. From this order both parties appeal. We shall dispose of the plaintiff’s appeal first.
The plaintiff assigns for error that the court refused to declare the judgment in the tax suit irregular and voidable, although it was rendered at the return term, of the writ and upon less than thirty days service prior to the beginning of the term.
“Section 2014. Every original writ shall he dated on the day it is issued, and made returnable on the first day of the next term thereafter, but if the first day of such term be within fifteen days thereafter, then such writ shall be made returnable on the first day of the second term.”
The chapter touching proceedings to enforce the the collection of back taxes provides:
“Section 7682. In all suits under this chapter, the general laws of the state as to practice and proceedings in civil eases shall apply so far' as applicable and not contrary to this chapter.”
“Section 7687. All suits instituted under the provisions of this chapter shall be tried at the return term of the writ, unless continued for good cause shown.”
The plaintiff’s claim that the tax suit was not triable at the first term rests on a mistaken view as to applicability of the provisions of section 2042 of the practice act to proceedings under the revenue act: The section last mentioned provides in effect that suits, other than those on bonds, bills, notes and certain accounts, shall not be tried at the return term unless the defendant has been served with process at least thirty days before the beginning of such term. As, however, section 7687, supra, expressly provides that suits on back taxes shall be tried at the return term, and as by section 7687, supra, the practice act is only made applicable to tax suits “when not contrary to this chapter,” it is evident that all tax suits are triable at the return term of the writ, unless continued for good cause shown. There, is no merit in the plaintiff’s appeal.
It is true that the title does not pass until the execution of a deed, but the deed itself relates back to the-sale as against the defendant in the execution, those in privity with him and strangers with notice. Boyd v. Ellis, 107 Mo. 394, 401, and cases cited. The plaintiff' in this case was in privity with Stilt the defendant in. the execution, had notice of the existence of the taxes, and of the tax sale, and the only reason which inferentially appears why the taxes were not paid by him prior to the sale is, that the lands had been sold at a. prior tax sale to a third person, and that the plaintiff intended by becoming a purchaser at this tax sale to-defeat the title thus acquired by the prior purchaser.
It will certainly not be contended that these facts, would give the plaintiff any standing in a court of' equity. The process of the court is undoubtedly under its control even where no approval of the sale by the court is necessary (Ray v. Stobbs, 28 Mo. 35; American Wine Co. v. Scholer, 13 Mo. App. 345; s. c., 85 Mo. 496), and the sale can be vacated by the court prior to a final return of the execution. The action of' the court, however, in vacating it is subject to review on appeal. Where, as in this case, no facts are shown, which would justify the vacation of the sale, the right, of the purchaser at the sale to a deed becomes absolute..
It results from the foregoing that the judgment of the trial court must be reversed. So ordered.