Easton v. Cranmer

Citations

• 19 S.D. 224
• 102 N.W. 944
• 1905 S.D. LEXIS 22

Syllabus

<p>1. In a suit to quiet title, plaintiff claiming under a tax deed, the tax deed itself was the best evidence of the facts recited therein.</p> <p>2. In a suit by the holder of a tax deed to quiet title to land, it appearing that the deed was void; and, it being undisputed that the property was duly assessed and legally taxable for the exact amount imposed as a tax by the proper officers and paid by plaintiff, plaintiff was entitled, without further showing, to recover the sum paid.</p> <p>3. Where a party’s objection to certain evidence was well taken, but the facts showing the opposite party entitled to recover were established without such evidence, and the case tried by the court, it would be presumed that the trial court disregarded the incompetent evidence.</p> <p>4. Rev. Pol. Code, § 1568, makes it unlawful for any one to move any building off any lot in an incorporated city or town, on which taxes'have been levied, until they have been fully paid, and provides that, in case such building is removed without payment of the taxes, they shall be a lien on the building; and by section 1659 a violation of the preceding section is made a misdemeanor. By section 2190, taxes on real property are made a perpetual lien thereon; and by section 2199 the purchaser of land at a tax sale acquires the lien of the tax. Held, that where the owner of land which had been sold for taxes removed a building from the land prior to the commencement of an action by the holder of the tax deed to quiet title, and it appeared that the tax deed was void, a judgment for the sale of the building and application of the proceeds to the taxes paid by plaintiff was proper.</p> <p>5. Where, in a suit by the holder of a void taz deed to quiet title, judgment was rendered for the sale of the land, and of the building removed therefrom by the owner, and application of the proceeds to the .taxes paid by plaintiff, and defendant appealed from the judgment, and subsequently appealed from an order con