Salter v. Corbett

Citations

• 80 Kan. 327
• 102 P. 452
• 1909 Kan. LEXIS 68

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>Tax Deeds — Ejectment by Holder — Validity of Tax-sale Proceedings — Statute of Limitations. In Kearny county the records of the register of deeds’ office and those in the treasurer’s office were largely destroyed by fire.* To facilitate proof of titles in that county the legislature enacted chapter 11 of the Laws of 1898. An action of ejectment was subsequently commenced in that county, by the holder of a tax deed, to recover the possession of real estate in the actual occupancy of the defendant, who was the holder of the government title. The tax deed had been recorded nearly fifteen years. It did not appear who had been in the actual possession of the land prior to the time when the action was commenced. The original tax deed was lost. The plaintiff made a prima facie case under the statute referred to, and rested. Held: (1) That the defendant might properly introduce the tax proceedings for the purpose of defeating the tax deed. (2) A showing that the notice of the tax sale did not state that the sale would be made by the county treasurer, and that the amount necessary to redeem, as stated in the final redemption notice, was materially greater than the true amount, would be sufficient to invalidate the deed. (3) A finding by the court, under such evidence, that the plaintiff could not recover was not erroneous. (4) The statute of limitations prescribed by section 7680 of the General Statutes of 1901 could not, in such a case, be invoked in behalf of the plaintiff. (5) In such a case the rule relating to ancient records has no application.</p>