Moran v. Thomas

Citations

• 19 S.D. 469
• 104 N.W. 212
• 1905 S.D. LEXIS 68

Syllabus

<p>1, The letters and figures “S. 2, N. E. 4, and S. E. 4 N. W. 4 Sec. 29, township 318, range 54,” contained in an assessor’s book or list, were mean* ingless, and did not- constitute a description of land sought to be assessed.</p> <p>2. Where a description in an assessor’s book or list of lands sought to be assessed constituted a mere meaningless array of letters and figures, the assessment was insufficient to confer jurisdiction to sell the land for nonpayment of taxes, and hence three years’ record of a deed executed to the purchaser without objection was insufficient to preclude (he former owner of the land from objecting to the validity of such deed under Rev. Pol. Code, §2214, providing that no action shall be commenced by the former owner of land to recover possession of land which had been sold and conveyed by deed for nonpayment of taxes, or to avoid such deed, unless commenced within three years after the record of the deed, etc.</p> <p>PULLER, J., dissenting.</p>