Lincoln Mortgage & Trust Co. v. Davis

Citations

• 76 Kan. 639
• 92 P. 707
• 1907 Kan. LEXIS 306

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Description in a Deed Conveying Several Tracts —Construction. In the case of a tax deed covering several tracts which has been of record for five years, the failure to add to the statutory form (which includes but one description) words showing explicitly that the recitals are meant to apply to the tracts severally, and not collectively, is not fatal; such omission results at most in an ambiguity, and a construction must be adopted which will uphold the deed.</p> <p>2. -Assignment of Certificate. A tax sale certificate issued under the “compromise act” (Gen. Stat. 1901, §§ 7672, 7673) is assignable.</p> <p>3. -Residence of the Grantee in a Deed. The fact that a tax deed is based upon proceedings under the compromise act does not change the rule that it is not rendered void upon its face by a failure to disclose the residence of the grantee.-</p> <p>4. Constitutional Law — Uniform Assessments — Delegation of Powers — ■Title of an Act. The compromise act, which authorizes the county commissioners, where property offered at tax sale remains unsold for three years for want of buyers, to cause a certificate to be issued for less than the full amount due thereon, does not violate the constitutional requirement that the rate of assesment and taxation shall be equal, nor is its title insufficient, .nor is it void as an attempt to devolve judicial powers upon administrative officers.</p>