Erickson v. Brookings County

Citations

• 3 S.D. 434
• 18 L.R.A. 347
• 53 N.W. 857
• 1892 S.D. LEXIS 88

Syllabus

<p>1. The real estate of E., the owner, was duly assessed for taxes for the year 1885. On the 1st day of October, -1886, E. paid to the treasurer of the county the amount of the taxes thu? assessed. Afterwards, on the 5th day of October, 1880, the treasurer wrongfully advertised and sold the real estate of E. for these taxes to B., and issued him a tax certificate. Two years afterwards, there having been no redemption of the land from the sale, the treasurer executed and delivered to B. a tax deed for the laud. Afterwards B., for a valuable consideration, conveyed to E. the tax deed, and assigned all his (B.’s) right, title, and interest to the land, and to the recovery of the money he had paid for the land at the tax sale. Held, that under our statute (section 1629, Comp. Laws) the purchaser lit a wrongful, unlawful, or erroneous tax sale is entitled to have his-, money refunded to him, with interest at 12 per cent, per annum from the date of sale, by the county selling the land. Held, further, that this right to have the money refunded is assignable, and when it is duly assigned the assignee has the same right and title to the money as the assignor had himself before the assignment, and, in case the proper officer of the county refuse to refund the money, the assignee can maintain an action for its recovery.</p> <p>2. The date of a receipt given for the payment of money is primo, facie evidence that the money was paid and the receipt executed on the day it bears date. Yet this presumtion is not conclusive, but is easily overcome, so far as relates to the precise date, and the true date may be proved aliwnde.</p> <p>(Syllabus by the Court.</p>