Minnesota Loan & Investment Co. v. Beadle County

Citations

• 18 S.D. 431
• 101 N.W. 29
• 1904 S.D. LEXIS 75

Syllabus

<p>1. Where plaintiff purchased a tax certificate from, the county, and thereafter paid the taxes on the property described in the certificate, and there was error in the description thereof, the purchaser could not recover the amount paid from the county under Laws 1891, p. 66, c. 14, § 112, authorizing- a recovery of money paid for land sold by taxes, when by mistake or wrongful act of the treasurer, no taxes were due on the land.</p> <p>2. A -purchaser of land from a county, which the latter had acquired under a tax sale, was not entitled to recover the price paid from the county-on the ground that the tax certificate was void because of an alleged error in the description, tax sales being subject to the rule of caveat emptor.</p>