Gibson v. Garst

Citations

• 81 Kan. 741
• 107 P. 40
• 1910 Kan. LEXIS 423

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>Tax Deeds — Separate Tracts — Consideration—Time of Payment of Subsequent Taxes Omitted — Presumption—Computation of Interest — Trivial Discrepancy. A tax-deed purchaser: had been in the peaceable, actual and open possession of the land in controversy for eleven years. The tax deed under which he claimed ownership had been on record during all of this time. The holder of the patent title then commenced an action of ejectment to recover the land. The tax deed was interposed as a defense. The deed was assailed upon the sole ground that it conveys several separate tracts of land and does not recite the amount of consideration for which each separate tract was conveyed. The amount for which each tract was sold and the date of sale are stated. The payment of subsequent taxes, for what year, and the amount, are recited, but the time of such payment is omitted. It is claimed that because of this omission the interest can not be computed upon such subsequent taxes. Under such circumstances it will be presumed that the subsequent táxes were paid when by law they became due and payable, and interest will be computed thereon from that date. If a computation upon the face of the deed, with this presumption added, differs from the aggregate consideration stated in the deed, which is the sum of $493.65, and such difference is only $1.02, the discrepancy will be deemed trivial and insufficient to avoid the deed.</p>