Rector v. Maloney

Citations

• 15 S.D. 271
• 88 N.W. 575
• 1901 S.D. LEXIS 120

Syllabus

<p>1. Under Sess. Laws 1891, Chap. 14, § 121, providing that the lawful holder of the certificate of purchase of land sold for taxes shall cause notice of the expiration of the time of redemption to be served on the pei-son in possession, as provided by law for the service of summons, signed by him, his agent or attorney, the affidavit of service, signed and verified by the holder of the certificate, his agent or attorney, to be filed, service by a third person who is in no manner represented as the agent or attorney of the holder of the certificate is ineffective.</p> <p>2. Under Sess. Laws 1891, Chap. 14, § 121, requiring service of notice of the expiration of the- time for redemption of land sold for taxes to be made either personally or by publication “on the person in whose name the land is taxed.” a published notice addressed “to whom it may concern,” and not containing the name of the non-resident in whose name the property was taxed, was insufficient.</p> <p>3. A statute prescribing a particular form for a tax deed must be substantially pursued or the deed will be void.</p> <p>4. A tax deed, void for want of notice, cannot be made effective by the issuance of an amended deed, without notice, more than three -years after the execution of the original.</p>