Topeka Commercial Security Co. v. Board of County Commissioners

Citations

• 63 Kan. 351
• 65 P. 660
• 1901 Kan. LEXIS 149

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Action against County for Refunding. A petition which alleges the sale and conveyance of land for taxes which was not subject to. taxation; that it was subsequently adjudged in a court of competent jurisdiction that the land was not taxable, and that the sale and conveyance were invalid; that a quitclaim deed by the holder of .the tax title was tendered to the board of county commissioners and application made, in due time, for the refunding of the taxes and charges paid on the land, states a cause of action against the board.</p> <p>2. - Sufficient Averment of Fact. An averment that the title to the land was in the United States, and that it was not subject to taxation, is more than a conclusion; it is a statement of fact sufficient to withstand a demurrer.</p>