Hoffman v. Woodward

Citations

• 86 Kan. 81
• 119 P. 712
• 1911 Kan. LEXIS 187

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>Tax Deed — Recitals Inconsistent — Construction. A tax deed issued under section 9475 of the General Statutes of 1909, upon a compromise of delinquent taxes, contained the following recital:</p> <p>“And whereas, three years had expired from the date of said sale and no person had offered to redeem said property, or to purchase the same, for the amount of taxes, penalties and costs due thereon; whereupon the County Commissioners . of said County did, on the 3rd day of January A. D. 1899, by an order of said Board, authorize the County Treasurer to execute and the County- Clerk to assign the several certificates of the sale of .the several tracts of property hereinbefore numbered and described, to John Plummer on payment to said Treasurer of the several sums of money as follows.”</p> <p>The deed, which had been of record more than five years, purported to convey different tracts, sold in different years, and showed a sale of the tract in question in September, 1896,. for the taxes of 1895. It is held that under the rule of liberal construction applied to tax deeds on record for five years the recital that three years had expired from the date of sale should prevail over the date of the order of the commissioners as expressed in the deed, and that the deed should he upheld.</p>