Spratt v. Price

Citations

• 18 Fla. 289

Syllabus

<p>1. Where, upon a general view of the case, giving the appellant every fair construction of the facts in his favor, an application of the principles of law controlling the matters involved justifies the judgment, it must be affirmed.</p> <p>2. Where, in a common law action, a defence on equitable grounds consists of matter clearly available as a defence at law, the court, without motion, should strike it out. Such a defence is admissible only when it sets up matter which in the event of a judgment at law equity would on account of the equities set up give him relief against the judgment, and if a party having a good defence at law fails to plead it in the action at law equity will not grant any relief against the judgment. Quere : Whether such a defence is admissible in an action of ejectment?. •</p> <p>3. Under the statute of 1874 the lien for taxes assessed related to the first of March. Such lien attached to the res without regard to individual ownership, and when enforced by sale pursuant to the statute, the purchaser took a valid title m fee.</p> <p>4. A purchaser at a tax sale has, during the period allowed' for redemption, no estate, legal or equitable, in the land. He has a lien for the purchase money and interest allowed.by the statute.</p> <p>5. The owner, occupant, or other party subject to the assessment under the terms of the statute, is the proper person against whom to assess a tax during the period of redemption, and if a sale for taxes thus assessed is had after the period of redemption expires, and after the purchaser at the first sale has obtained a deed, a good title in fee passes to the purchaser at the second sale. The law gives no immunity to the purchaser at the first sale.</p> <p>6. The terms duty and obligation are used in reference to taxes in two senses : the first being in reference to the sovereign imposing the tax, and the second in reference to individual relations. The matter of duty to the State is fixed by the legislative enactme