Kennedy v. Scott

Citations

• 72 Kan. 359
• 83 P. 971
• 1905 Kan. LEXIS 351

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Tax Deeds — Description of Property — Abbreviation—Construction. The abbreviation “S E 4,” employed in the description of the property conveyed by a tax deed, will be interpreted as meaning “southeast quarter” when it is explicitly used in another part of the same instrument as the equivalent of these words.</p> <p>2. -Excessive Consideration — Apportionment of Taxes Paid. Where a tax deed states the total payments for subsequent taxes made by the holder of the tax-sale certificate, but fails to show how much of this sum was paid for the taxes of any one year, the amount recited as the consideration of the deed will not be deemed excessive if it can be accounted for by any apportionment of such taxes among the several years that is consistent with the recitals of the deed.</p> <p>3. -Recorded Five Years — Statutory Fees Assumed to be Part of Consideration. Where a tax deed has been of record more than five years it will not be set aside by reason of the fact that it shows on its face that the amount stated as its consideration is excessive, where the excess can be accounted for by assuming that the county clerk, in computing the amount of the consideration, included the statutory fees for the issuance and recording of the deed.</p>