Caldwell v. Lord

Citations

• 27 Del. 440
• 4 Boyce 440
• 89 A. 132
• 1913 Del. LEXIS 63

Syllabus

<p>1. Taxation—-Recovery of Land Sold for Taxes—Tender.</p> <p>An owner, suing in ejectment for land sold for taxes, will not be permitted to pay into court at the beginning of the suit the amount paid by the purchaser for taxes and charges.</p> <p>2. Taxation—Tax Sales—Validity—Presumptions.</p> <p>Rev. Code 1852, amended to 1893, p. 119, c. 12, § 14, providing that the sale of land for taxes shall be returned by the collector to the court, and it may approve or disapprove, and, if approved, the collector shall make a deed to the purchaser, abolishes the common-law rule that, where property is sold for taxes, each step must be shown by the party seeking to establish title under a tax deed, and the act of the court approving a sale returned by the collector establishes prima facie the regularity of the sale.</p>