Gibson v. Walters

Citations

• 86 Kan. 101
• 119 P. 319
• 1911 Kan. LEXIS 192

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Tax Sale — Sheriff's Notice — Proof Thereof. There is no statutory provision requiring proof of publication o’f a sheriff’s sale notice by the affidavit of the printer. The sheriff’s return should show publication; and the confirmation of the sale is an adjudication that notice was duly published. The record may be supplemented by the evidence of the publisher or. printer and by the files of the newspaper showing such publication.</p> <p>'2. - Taking Out Second Tax Deed — Effect. The taking out of a second tax deed for the purpose of correcting defects in a former tax deed has the effect of reopening the question of the validity of both deeds and of the regularity of the tax proceedings, unless the first deed was one which fully complied with the statute, and notwithstanding the defects in the first deed may have been otherwise cured by the lapse of five years from the time it was recorded.</p> <p>:3. Tax Deed — Void When. A tax deed which is assailed within two years from the time it was recorded is held void upon the proof showing that the tax roll of the year for the taxes of which it was sold described the land as less than a full quarter section and gave the number of acres; and the delinquent tax-sale notice as published described' the land as a full quarter section without any mention of the acreage.</p>