26 W. Va. 159 | W. Va. | 1885
On November 4, 1878, Lewis Summers filed his petition in the county court of Kanawha county, .alleging, that on Feb
The county court on the trial of the cause, refused the writ of ad quod damnum and dismissed the petition. To this ruling of the county court, the petitioner excepted and tendered his bill of exceptions certifying the facts proved on the trial which are as follows: On February 10, 1871, Lewis Summers and wife, by deed of that date sold and conveyed to J. Brisben 'Walker, a tract of laud in Kanawha county containing 160 acres, and for the unpaid purchase-money thereof he executed to Summers eight notes of that date for the following amounts: One for $1,974.00, and two for $2,220.00, each payable respectively on January 1 in each of the years 1872, 1873 and 1874; and five for $7,400.00 each payable respectively, on January 1, in each of the years 1874, 1875, 1876, 1877 and 1878, with interest on said last five notes from January 1, 1874, until paid. To secure the payment of these notes, as they should fall due, said Walker lay deed dated February 10, 1871, conveyed said 160 acres of land to W. S. Laidley, trustee, with power to sell for cash to the highest bidder, so much of said land as might be necessary to pay off and discharge so much of said debts as might then be due and remain unpaid. On September 1,1873, the said Walker conveyed the 160 acres of land together
It will be unnecessai’y to consider or decide the question discussed by the counsel for the defendant in error, whether the plaintiff in error, in his character of a lien-holder, is, under the constitution and' laws of this State, entitled to compensation or damages when part of the land subject to the lien has
The petitioner rests his right to the writ of ad quod dam-num upon the ground that he was at the time of filing his petition, and ever since the sale of said land, under said trust-deed on February 17, 1877, the owner in fee of said 160 acres of land, of which said public road is a part, and that the same was established without his previous consent or subsequent ratification, and without any compensation there-lor ever having been paid or tendered to him, or to Walker, or 1 o any other person. It will be observed that the petitioner does not aver, that he became the owner in fee of said land by virtue of the sale and conveyance made to him by the trustee, Laidley, under said deed of trust, but only, that he has since that time, been such owner in fee. For aught that appears in his petition, he may have become the owner thereof in fee, in various ways before February 17, 1877, when the same was sold and conveyed to him by the trustee, Laidley. This is one of the grounds of defence relied upon by the county court in its answer, and is fully proved by the evidence, as well as by the admission of the petitioner in his replication.
The answer of the defendant in error to said petition, denied the petitioner’s right, to the writ of ad quod damnum., because the petitioner neither at the time the said road was established, nor at the time of filing his petition had any valid subsisting lien on said land, as the same had been lost and extinguished by virtue of the fact, that this land which had been conveyed from Walker to Laidley, trustee, had been on October 21, 1875, sold for the non-payment of the taxes as* sessed thereon in the name of Walker, for the year 1873, by the sheriff of said county to said Hogeman, which not having been redeemed was conveyed to him by the clerk of the said county court by deed dated November 28, 1876, and on the same day recorded in the office of the clerk of the county court of said county. "
These facts are not controverted; but in order to break their force, the petitioner, Lewis Summers, by his replication alleged, and on the trial proved, that in making the purchase, and in obtaining from the clerk of the said county
We are not called upon to determine what may be the effect of this transaction, in a controversy between the petitioner and J. Brisben Walker or his vendee the West Charleston Extension Company, as no such controversy ap_ pears. So far as this record shows, no person claiming this land, or any title thereto, or interest in, or any lien or in-cumbrance on the same, is attempting to controvert the right of the petitioner to purchase the 160 acres of land at the tax-sale, either in his own name, or in the name of another acting as his agent for that purpose; nor is any one controverting the legal proposition, that by the tax-sale to Hogeman he thereby acquired every right, title or interest in and to the land, which, by virtue of the provisions of ch. 117 of the Acts of the Legislature of 1872 and 1873 could bo so acquired, by any bona fide, purchaser, even though he acquired the same for the benefit of another, to whom he afterwards conveyed the land. The petitioner had a direct and plain remedy to prevent the sale of the land by paying the taxes; he had a remedy equally plain and direct to prevent the purchase of Hogeman from becoming absolute by redeeming the land at any time within one year from the day of said sale. A resort to either of these remedies would have preserved to petitioner the security tor his debt afforded by his deed of trust; but in that case the equity of redemption in Walker or the West Charleston Extension Company would also have been preserved to it, while by a tax-sale of said land to a stranger, the land itself and the trust-lien thereon, as well as the equity of redemption might all be lost. ■ The petitioner had the right to elect which of these remedies he would adopt; and he elected to become a purchaser of the land at the tax-sale, with all the advantages incident thereto,
What then was the legal effect of the sale and conveyance made to Hogeman of the 160 acres of land, upon the right of J. B. Walker, The West Charleston Extension Company, W. S. Laidley, and the petititioner ? On January 1, 1873, the legal title to the 160 acres of land was vested in the trustee W. S. Laidley, to secure to petitioner the payment of his trust-debt, as the several instalments thereof should become payable, and the equity of redemption therein, as well as the actual possession of the land were in Walker, and after September 3, 1873, in the West Charleston Extension.Company. The taxes for that year were assessed in the name of Walker and for the non-payment of these, the land on October 21, 1875 was sold to Hogeman.
The 29th chapter of the Code of 1869 then prescribed the time when, and the mode in which all real and personal property subject to taxation, should he assessed, and designated the persons whose duty it was to pay the taxes thereon. By the 39th section of that chapter the assessment of taxes was to date as of the first day of April, and it was made the duty of the assessors to begin on that day and proceed without delay to ascertain all personal and real property subject to taxation in his district, and said section declared that “the taxes for each year, upon real and personal property shall be paid by those who are the owners thereof on that day, whether it be assessed to them orto others.” By the 40th section of that chapter it is declared that “the person who by himself or his tenant has the freehold in possession whether in fee or for life shall he deemed the owner for the purpose of taxation and that “a person who has made a mortgage or deed of trust to secure a debt or liability, shall be deemed the owner, until the mortgagee or trustee takes possession, after which such mortgagee or trustee, shall be deemed the owner.” By the'49th section of the same chapter, it was in substance declared, that all personal property, including debts
Although neither Walker, nor the West Charleston Extension Company has called in question the right of Summers to become the purchaser of the land at the tax-sale, either in his own name, or in that of Hogeman as his agent; yet desiring to claim the title to said land under the sale and conveyance made to him by the trustee Laidley on February 17, 1877, as well asunder said tax-deed, his counsel has suggested in argument, that the purchase of the land at said tax-sale made by his agent, ought to be considered a payment of the taxes, or redemption of the land, rather than a purchase thereof. In this connection his counsel has suggested, that
But there is no trust relation between the mortgagor and mortgagee. The mortgagee is under no obligation to protect the equity of redemption. The general rule is, that the mortgager may acquire the equity of redemption, either directly from the owner, or at a sale by his assignee in bankruptcy, or by his creditor upou execution. Jones on Mortgages, sec. 711-713; Desty on Taxation, sec. 146. The same principle was decided in Waterson v. Deroe, 18 Kan. 233, where the court held that a mortgager not in the possession of real estate, was under no obligation to pay the taxes on the mortgaged premises; and that the mere relation of mortgagor will not prevent the person so related from acquiring title to the mortgaged promises by purchase at a tax-sale. In that case, Waterson the mortgagee, neither had the actual possession nor the right to the possession as mortgagee of the premises. He was required to pay taxes on his note and mortgage, and when he discharged that duty, he performed his obligation, so far as his mortgage and note were concerned. He neither covenanted nor agreed to pay Devoe’s taxes. On the contrary Devoe was under obligation to pay the taxes on the land, for it was his duty to protect the lien or security of Waterson, by payment of the taxes on the land, so that such lien should not be lost or destroyed by his negligence. Waterson did not step forward and redeem the property from sale, but he took the transfer of the tax-certificate, and afterwards got the tax deed. By this action on his part, he was elected to occupy the relation of purchaser, with all the rights and incidents which the law attaches to it. In Chapman v. Mull, 7 Iredell, Eq. 392, it was held that “the principles in relation to dealings between trustee and cestui que trust as adopted by courts of equity, do not apply to the case of mortgagor and mortgagee. Dependence and the duty of protection, are not involved in this relation, and they may deal with each other subject only to the ordinary principles, with this difference that the relation is a -circumstance which always creates suspicion, and aids in the proof of an allegation of
In the case under consideration neither Summers nor his trustee, was in possession of the land; they had entered into no covenantor agreement with Walker or his vendee to pay the taxes on the land; no relation of trust or confidence existed between them; they were dealing with each other at arm’s length, and while Summers had the right to pay the taxes on the land to protect his trust-lien, yet there was no legal or moral obligation resting upon him to do so. Under these circumstances
AEEIRMED.