Marmet-Halm Coal & Coke Co. v. Cincinnati, L. & A. Elec. St. Ry.

Citations

• 18 Ohio C.C. Dec. 618
• 7 Ohio C.C. (n.s.) 554

Syllabus

<p>CONSTITUTIONAL LAW — TAXATION.</p> <p>Jelke, Swing and Giffen, JJ.</p> <p>1. Uncertain Tax Deed cannot be Supplemented bt Auditor’s Plat to which no Reference is Made Therein.</p> <p>Where the description in a tax' deed is so indefinite as to make it impossible to locate the land, the holder of the deed cannot bring to his aid a plat in the auditor’s office to which no reference is made in the deed or on the duplicate, and such deed is void for uncertainty.</p> <p>'2. Revised Statutes 4114 (Lan. 6789) Unconstitutional as being Confiscation of Property.</p> <p>Revised Statutes 4114 (Lan. 6789), which makes knowledge by a person acquiring title to property by deed of a prior tax sale and consequent claim of title and ownership conclusive proof of adverse possession against him, is unconstitutional as being in effect a confiscation of property. •</p> <p>[Syllabus approved by the court.]</p>