Hayes v. Ducasse

Citations

• 119 Cal. 682
• 52 P. 121
• 1898 Cal. LEXIS 696

Syllabus

<p>Tax Deed—Recitals, How Fab Required—Mode oe Offering Land fob Sale—Sale of Smallest Quantity for Tax—Prima Facie Evidence.— The matters now necessary to be recited in a tax deed are those prescribed by sections 3776, 3785, and 3786 of the Political Oode, and none other; and it is nowhere required under the present law that the mode of offering the land for sale shall be stated in the deed, as was formerly required, so as to show affirmatively that the officer sold the smallest quantity which any purchaser would take and pay the taxes; and where the deed contains the recitals made imperative by the Political Code, and show's that the purchaser paid the full amount of the unpaid delinquent tax, together with the costs and charges for the property sold, and recites “that said sale was conducted in the manner prescribed by law,” there being nothing in the deed to show that the land sold was not the least quantity which any person would take and pay the taxes, such fact is presumed, and the deed is, by virtue of the express declaration of section 3786 of the Political Code, prima facie evidence that “the property was sold as prescribed by law.”</p> <p>In.—Publication op Notice op Sale—Presumption—Recital not Required. A recital of the publication of the notice of sale is not among those expressly required by law to appear in the deed, and when the deed contains nothing to show that the notice was not published, the due publication thereof is included in the presumption from the presence of the essential recitals in the deed that at the proper time and place the property was sold as required by law.</p>