Milburn v. Beaty

Citations

• 81 Kan. 696
• 106 P. 1065
• 1910 Kan. LEXIS 415

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Tax Deeds — Certificate Assigned for Less than Redemption. Price — Erroneous Computation of Interest. A tax deed over five years old will not be set aside because it shows on its face that the amount for which the certificate was assigned and the deed issued — $78.97—was 39 cents less than should have been charged, when the discrepancy is traceable to the computation of interest and the amount paid.is only one cent less than the result that would be obtained by figuring the interest on one dollar, rejecting the fractions of a cent, and multiplying this, by the number of dollars in the interest-bearing charge, carried out to two decimal places.</p> <p>2. - General Recital Limited by Specific Recitals. A tax deed over five years old based upon the taxes of several years, will not be held void because in the statement of the consideration the amount is referred to as the taxes, cost and interest due for a single year, where the specific recitals show the actual facts.</p> <p>3. - Description of Party Executing the Deed. A signature to a tax deed reading, “J. F. Simpson, by A. Reeves, deputy county clerk,” will be interpreted as though it read “J. P. Simpson (by A. Reeves, deputy), county clerk.”</p>