Mayo v. Haynie

Citations

• 50 Cal. 70
• 1875 Cal. LEXIS 86

Syllabus

<p>BepeaIi of Act.—The forty-fifth section of the Bevenue Act of 1861, relating to the effect of a deed of land sold for taxes, has not been repealed.</p> <p>Deed of Land given on Tax Sade. — A deed of land executed by an officer under a sale made on a judgment enforcing a lien for a tax, cannot he held to have an effect which the statute under which the judgment was rendered says it shall not have. Such deed is not, therefore, conclusive evidence of title against one who paid the tax and was not a party to the judgment.</p> <p>Effect of Deed of Land given on Tax Sade.—A judgment in an action in rem to enforce a lien on land for a tax, cannot he held to enlarge the operation of the deed given by a sheriff under a sale on the judgment, beyond the limitations of the statute by force of which the judgment was rendered.</p>