Glenn v. Stewart

Citations

• 78 Kan. 605
• 97 P. 863
• 1908 Kan. LEXIS 113

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Tax Deeds — Excessive Consideration■— Erroneous Computation of Penalties — Fraction of a Cent. Where, in computing the penalty to be added to the tax against a tract of land, the county clerk treats a fraction of between five and ten mills as an entire cent, instead of rejecting it altogether, as required by the. statute, a tax deed based thereon is not rendered invalid thereby, the resulting excess being due to an erroneous calculation rather than to an intentional overcharge.</p> <p>2. -- Excessive Consideration — ■ Presumptions — Statute of Limitations. As against an attack made before the statute of limitations can be invoked in its behalf, the fact that a tax deed shows on its face a greater consideration than is authorized by law is fatal to its validity. It can not be assumed that the excess was occasioned by including the clerk’s fee for issuing the deed, even if such assumption would remedy the defect.</p> <p>SYLLABUS BY THE COURT.</p> <p>’Tax Deeds — Consideration—Date of Payment of Subsequent Taxes — Printer’s Fees — Presumptions. Even in the case of a tax deed less than five years old, in the absence of any showing as to the facts, the payments of subsequent taxes by the holder of the certificate must be presumed to have been made at any date consistent with the recitals of the deed that would support its validity, and if necessary for that purpose it must also be presumed that the publications of the notice of sale and the redemption notice were made for less than the rates named in the statute.</p>