Cornelius v. Ferguson

Citations

• 16 S.D. 113
• 91 N.W. 460
• 1902 S.D. LEXIS 86

Syllabus

<p>1. A finding that a tax deed is void on its face, where a copy of the deed is made a part of the finding, may be reviewed 'on appeal though there is no bill of exceptions, on motion for new trial.</p> <p>2. The material recitals in a tax deed were, “From which it appears that -, on the 7th day of November, 1890, purchased at public auction -tracts, lots, and parcels of land in this indenture described, and which lots, parcels, and tracts of land were sold to the said • — — for the sum of fifty-nine and fifty-five one-hundredths dollars, being the amount due,” etc. The court found that the deed on its face was void because it appeared on its face that all the property was sold in bulk, and also found that the property was sold in bulk. Held, that the findings were not inconsistent, as the copy of the deed might properly be held as showing the sale made in bulk.</p> <p>3. On the findings, a holding that the deed was void on its face was proper.</p> <p>' 4. The statute providing that one bidding in property at a tax sale shall be entitled to 30 per cent, interest per annum on the same does not apply where the sale is invalid, and taxes have been paid without a sale, but in such case only interest at the legal rate is allowed.</p>