Less v. Yeats

Citations

• 82 Kan. 105
• 107 P. 787
• 1910 Kan. LEXIS 201

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Compromise Tax Deed — Separate Sale of Contiguous Lots— Consideration — Taxes Compromised. A compromise tax deed' which had been of record more than five years purported to-convey a block of ground in a city. Four of the lots were sold separately for a specified amount, eight of the lots were-sold together for a stated sum, and the remaining sixteen lots of the block were sold together for a single consideration. The lots so sold constituted the entire block, and all were-owned by the same person. The recitals showed that the subsequent taxes for each year after the sale and before the-compromise were included in a single charge, and all taxes,, interest and charges against the entire block were compromised and the interest of the county assigned for one gross sum. In an attack on the deed because it did not state the-consideration for which each lot was sold and conveyed it is held, that the instrument is not void on its face for that reason; that it contains the essential recitals of a compromise-tax deed; and that it is not void because the compromise did. not include the taxes of the year in which it was made.</p> <p>2. -Acknowledgment of Execution by County Clerk. An-abbreviated acknowledgment of the execution of the tax deed held to be sufficient.</p>