Daniel v. Taylor

Citations

• 33 Fla. 636

Syllabus

<p>1. A tax deed executed by the clerk of the Circuit Court, he signing it: “Frank Phillips, County Clerk,” and the concluding clause of the deed describing him as county clerk of the county, and the deed being sealed with the seal of the Circuit Court of the county, is in substantial compliance with the requirements of Section 60 of the general revenue act of 1874, Chapter 1976, as to the signing and sealing of tax deeds by the county clerk. *</p> <p>'2. An assessment of land, under the general revenue act of 1874, Chapter 1976 laws, as unknownj such land being occupied at the time, is void. The assessment should have been in the name of the owner or occupant.</p> <p>8. The record in the clerk’s office of the advertisement of a sale of lands under Section 50 of the general revenue act of 1874, Chapter 1976, is admissible as eyidence to show that land claimed under a tax deed as sold at such sale was not advertised, when the land is not included in such record.</p> <p>4. The omission to advertise land for sale for taxes as required by a statute is not a mere irregularity, but is a vital defect, and the validity of all subsequent proceedings depends upon at least a substantial compliance with such statutory requirement.</p> <p>5. The prima facie evidence of regularity of proceedings as to the assessment and the advertisement or notice of sale which a tax deed is made by Section 60 of the tax act of 1874, is overcome-by a tax roll showing a void assessment of the land, and a record, made under Section 50, of the advertisement of lands to be sold on the day on which the land is stated in the deed to have been sold, which does not include the land described in the deed.</p> <p>6. A tax sale tookplace February 4th, 1878, on a tax assessment of 1877, under the revenue act of 1874, which assessment was void because not made in the name of the owner Or occupant of the land, and the tax deed was executed March 8th, 1879, and recorded on March 12th, 1884. The party owning the