Doty v. Evans

Citations

• 81 Kan. 463
• 106 P. 278
• 1910 Kan. LEXIS 373

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>Compromise Tax Deed —■ Consideration for the Assignment — Presumptions. A tax deed issued on a compromise of delinquent taxes contained, among other recitals, statements showing that the land was bid in by the treasurer at the tax sale of 1893 for the taxes of 1892, amounting to $7.73; that the certificate was assigned in January, 1898, upon the authorization of the board of county commissioners, for $30; and that the taxes of 1897, amounting to $5.43, were paid by the purchaser. The conveyance was made in due time, reciting a consideration of $35.43, but without specifying further the years for which taxes were included. The deed had been of record for more than five years. It is held, that the deed does not show that the assignment of the certifícate was made for more than the legal taxes and interest thereon, for it may be presumed that the intervening taxes of 1893, 1894, 1895, and 1896, remained due and unpaid at the date of the compromise, and were included in the amount stipulated for the assignment of the certificate.</p>