Florida Savings Bank & Real Estate Exchange v. Brittain

Citations

• 20 Fla. 507

Syllabus

<p>1. When a certificate of sale for taxes is issued to one person, and tlie tax deed is made to another, there must be some evidence that tlie certificate has been assigned by tbe original purchaser. A memorandum at the bottom of the deed, below the signatures of the clerk and witnesses, with no intelligible indication that it was a part of the deed, is not evidence of the assignment.</p> <p>2. The city tax roll is proper evidence to show whether tlie land described in a tax deed was embraced in it and duly assessed for taxes.</p> <p>3. The law in force in 1874 required that a warrant should be issued to the Collector of City Taxes. His authority to enforce payment of such taxes hy sale of property is derived from the statute controlling the levy and collection of State taxes.</p> <p>4. A deed of land sold for unpaid city taxes is properly made in the name of the city as grantor under the laws in force in 1876.</p> <p>5. Where in a suit in ejectment by a tax purchaser a deed purporting to have been made in pursuance of a sale for taxes under the act of 1874 is presented as evidence of title, and it is shown that no tax was imposed upon the property, the deed carries no right of action to the grantee as against the former owner, his heirs or assigns in actual possession. In sncli cases the limitations mentioned in Section 63, Chapter 1076, Laws of 1874, of causes for which a tax deed may be impeached, do not apply.</p>