113 P. 58 | Or. | 1911
Lead Opinion
delivered the opinion of the court.
The statute, requiring the amount of accrued interest to be stated in the notice, is mandatory, and a misstatement of it renders the sale void. Commenting on a similar mistake the supreme court of Massachusetts say:
“The advertisement did not state the amount of tax assessed on the land, but stated a wholly different amount, and, for all legal purposes, might as well have contained no statement whatever of the amount of the tax. To comply with the statute, the exact amount must be given. A deviation, however small, is fatal, because a rule of law cannot be made to fluctuate according to the degree or extent of its violation.” Alexander v. Pitts, 7 Cush. (Mass.) 503.
See Cooley, Taxation, 934, and Black, Tax Titles, § 207, where the above language is quoted with approval.
The decree of the circuit court is affirmed.
Affirmed.
Rehearing
Rehearing denied March 14, 1911.
On Petition for Rehearing.
delivered the opinion of the court.
“In every action, suit or proceeding to set aside a sale of land for taxes, or to quiet the title against such sale, or to set aside the cloud thereof, or to recover the land sold, whether before or after the deed, the party claiming to be the owner as against the party claiming under the sale must tender in his first pleadings in such case, and pay into court at the time of filing the same, the
In the case at bar there was nothing in the complaint filed which indicated that plaintiff was relying upon a tax deed; nor was there anything in the original or first amended answer showing that defendant was seeking relief against a tax deed. Plaintiff claimed to be the owner in fee and in possession of the property; and defendant answered, setting up his title by patent from the United States. Upon the trial, when it became apparent that plaintiff was relying upon a tax deed, defendant by leave, and in fact at the suggestion, of the court filed a further answer, specifying certain- objections to the deed and made the tender required by law. The last amended answer when filed became defendant’s first pleading, and the preceding answers were functus officio and out of the case.
Counsel suggests that the discrepancy between the actual amount of accrued interest and the amount erroneously stated in the notice of sale is so small that we should disregard it as unsubstantial. In other words, that a small violation of the law is no violation on the principle, “De minimis non curat lex.” But in proceedings in invitum, where it is proposed to take a man’s property for one thirty-fifth of its assessed value, the law does care for small things, and will not infrequently consider them to prevent an inequitable forfeiture. From the case of Shylock v. Antonio, reported at large by
The petition is denied.
Affirmed : Kehearing Denied.