Mundee v. Freeman

Citations

• 23 Fla. 529

Syllabus

<p>1. A tax deed of land sold under the revenue act of 1872 (chapter 1887) for taxes assessed in 1871 under the general revenue law of 1869, (chapter 1718,) is prima facie evidence that the assessment was lawfully made and that a warrant was annexed to the copy of the assessment roll de'ivered to the Collector of Revenue.</p> <p>2. What remained of the assessment roll as delivered to the Collector of Revenue was introduced in evidence. No assessment of the land appeared on, nor was any warrant annexed to, the parts put. in evidence. The lids and about one-third of the pages of the roll were missing, its binding cords out, and it was in several disconnected parts. The person who held the office of Collector of Revenue and made the tax sale testified that the roll originally had an outer binding or lid on it and a warrant attached to it;. that the warrant was usually placed on the inner first or last lid; that he never collected taxes or sold land without a warrant nor ever sold any land that was not enrolled on the tax book, stating-that he testified that there was a warrant because, or “ upon the principle ” that he never received an assessment roll without one ; Held, Insufficient to overcome the effect of the deed as ■prima,facie evidence of a legal assessment and warrant.</p> <p>3. When there is legal evidence of an assessment of land, and the land has been sold for taxes, and the tax deed legally recorded, the provisions of section 20 of the revenue law of 1872, (chapter 1887,) limiting the grounds upon which a former owner or claimant may, after a year from the record of the deed, set aside the deed or recover the land, are valid and operative.</p> <p>4. Internal Improvement Fund lauds cease to be public lands and be- ■ come liable to taxation as private property upon being entered by a person at the proper office, and evidence of the entry obtained, and if the taxes assessed afterwards are not paid the land may be sold for the collection of the same, although