Hudson v. Herman

Citations

• 81 Kan. 627
• 107 P. 35
• 1910 Kan. LEXIS 407

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Tax Deed — Finding that Purchaser Paid Taxes as Agent Supported by Evidence. In this case it is held the evidence justifies a finding that a man who took a tax-sale certificate and tax deed of a tract of land and afterward continued to pay-taxes did so as the agent and for the benefit and protection of the owner, who was insane; and that he took that method of paying the owner’s taxes on the one hand and of protecting his advancement on the other.</p> <p>2. --Proof of Agency — Admissibility against Grantee’s Heirs — Authority of Agent — Ratification by Heirs of Landowner. In such a case the agency of the grantee in the tax deed may be proved against his heirs claiming title by his conduct and by circumstances.' It is not necessary that he should’ have been formally appointed as agent; he may have intervened! voluntarily and may have used his own funds; and the heir® of the landowner, who because of her insanity- was incapable of expressing recognition of the agency'while she was alive,, may accept and adopt the services rendered.</p> <p>3. Evidence — Book Required by Law to be Kept — County Treasurer’s Tax-receipt Book. The statutes require the county treasurer to keep a just and true account of all moneys received by him, and whenever he receives any tax to give a receipt therefor. They do not prescribe the kinds of account books he shall keep. Held, that any book essential or convenient for the purpose will suffice, and any such book officially adopted and used falls within the requirement of the law. Held, further, 'that a tax-receipt stub book which is a part of the records in the treasurer’s office and which shows payments of taxes, the amounts of such payments, the years for which they were made and the persons for whom and by whom they were made is admissible in evidence as a book required by law to be kept.</p> <p>4. Title — Resulting Trust — Heirs of Agent — Lien for Taxes. The heirs of the agent referred to in paragraph