Kessler v. Polkosky

Citations

• 81 Kan. 69
• 105 P. 7
• 1909 Kan. LEXIS 308

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Tax Deeds — Separate Tracts of Land — Consideration for Conveyance of Each Tract — Presumptions. Although the statute authorizing the county clerk to include in one tax deed several tracts of land sold to the same purchaser (Gen. Stat. 1901, § 7677) requires a statement of the amount of tax, interest and penalty for which each separate tract was sold and conveyed, the deed, after it has been of record more than five years, will be deemed sufficient in this respect where the amounts for which the separate tracts were sold are stated and the amount for which each was conveyed can be determined from the language used in the deed, aided by all proper inferences, although not stated in the granting clause.</p> <p>2. - Same. A tax deed included two adjoining tracts. It stated the amount for which each tract was bid off for the county in September, 1894, the amount for which the certificate upon each tract was assigned to the purchaser in July, 1897, and the consideration for which both tracts were conveyed September 30, 1897, reciting that it was for the taxes, ■ costs and interest due on the land for the years 1893, 1894, and 1895. The proportion between the amounts for which the respective certificates were assigned appears to be the same as the proportion between the amounts for which the different tracts were sold. It is held, that a small excess in the gross consideration stated in the deed over the sum of the amounts for which the assignments were made may be apportioned in the same ratio, and that the amount for which each tract was conveyed can, by the aid of the liberal presumptions indulged to support a tax deed after the period of limitation has expired, be determined by proportion.</p>