L'Engle v. Florida Central & Western Railroad

Citations

• 21 Fla. 353

Syllabus

<p>1. Neither section 68, chapter 1976, Laws of 1874, nor section 61, chapter 8099, Laws of 1879, restrict the defences that may be set up by a party in actual possession of the land sold against a recorded tax deed. The intent of said sections is to prohibit a suit by a former owne/r or claimant out of possession from recovering the property except upon the grounds mentioned in said sections.</p> <p>2. Where a judgment of a Justice’s Court is against the “ Florida Central Railroad” and real estate belonging to the “Florida Central Railroad Company ” is sold under an execution issued on said judgment, such sale is invalid to divest title of the “ Florida Central Railroad Company ” in the absence of proof showing that the last named Company was the real defendant meant in said judgment.</p> <p>3. The rule, that a party sued by a wrong name failing to plead misnomer, is concluded by said judgment, and in all subsequent litigation maybe connected with the judgment by proper averments and proof, applies also to corporations sued by a wrong name.</p> <p>4. Under the revenue act of 1879, chapter 8099, a tax becomes a lien only after a proper and valid assessment.</p> <p>5. An assessment of lands for taxes in the name of a person other than the owner, such person not being the occupant of such land, is void. Lands must be assessed to the owner or occupant or must be assessed as unknown.</p>