Reckitt v. Knight

Citations

• 16 S.D. 395
• 92 N.W. 1077
• 1902 S.D. LEXIS 128

Syllabus

<p>1. Comp. Laws, § 1639, provides a form for tax deeds, and requires that .it be substantially followed, and that it be conclusive evidence of the facts therein recited. Held that, both under the statute and by the general principles of law, the recitals in such a déed cannot be controverted in an action to quiet the title to the land, though they may show the sale to have been made in contravention of later statutes.</p> <p>2. A later statute (Laws 1891,.p. 66, §§ 113, 114) provides that the county cannot become a competitive bidder at a tax sale. A tax deed recited in effect, that the county had purchased the land as a competitive bidder. Held that, though the recitals in the deed were in conformity with the form provided in Comp. Laws, $ 1639, the deed^was nevertheless void on its face, since it must have been the legislative intent that the form should change to meet later enactments.</p>