Boon v. Simmons

Citations

• 88 Va. 259
• 13 S.E. 439
• 1891 Va. LEXIS 27

Syllabus

<p>1. Tax Sales—Compliance 'with statute.—All acts prescribed by the statute must be performed in the place, manner and time therein named. Every provision in which the owner can possibly have an interest must be strictly obeyed, else the tax-title will be void. The maxim, caveat emptor, api>lies with great force to the purchaser.</p> <p>2. InEir—Confirmation.—Judicial confirmation of the sale, when required by law, is essential to a valid tax-title, but no confirmation can aid a void title.</p> <p>3. Idem—Case at bar.—Act of February 26,1886, sec. 5, provides that within thirty days after a tax-sale, treasurer shall report same to county court at its next term, which shall enter of record the fact of return of report, and shall continue the matter until the next term for exceptions to be filed by any person affected thereby; and if no cause be shown to the Contrary, the court shall confirm the sale and make it binding upon the parties in interest; and a writ of possession may be granted to the purchaser at any time thereafter on demand. A sale made December 19, 1887, under said act to appellant, was reported as therein directed, but the county court failed to continue the matter to the next term for exceptions, and never at that, or at any other term, confirmed the sale, or granted the purchaser a writ of possession, and he never had possession. Six months later same land was sold under decree of the circuit court, and the sale was duly confirmed and the purchaser, the appellee, paid the entire purchase-money and'received his deed of conveyance, and the possession, which he held for nearly two years, without notice, actual or constructive of the tax-sale. At its January term, 1890, the county court made an order requiring a plat and certificate of survey of said property made by the county surveyor and returned to the court by the appellant, and reciting the purchase by the appellant of said land at a sale of lands delinquent for taxes by said treasurer as aforesai