Wiswell v. Simmons

Citations

• 77 Kan. 622
• 95 P. 407
• 1908 Kan. LEXIS 313

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Tax Deeds — Acquisition by Life-tenant — Remainder-man Not Affected. One who purchases the interest of the owner of a life-estate in a tract of land and goes into possession cannot defeat the title of the remainder-man by thereafter acquiring a tax title based upon a tax sale that was made before such purchase and that resulted from the delinquency of the original owner of the life-estate.</p> <p>2. Conveyances — Deed and Bond to Reconvey Held a Mortgage. Where at the same time a deed is made the grantee executes a contract to reconvey upon the payment of an existing debt owing by the grantor the transaction is in effect a mortgage, notwithstanding the grantee takes possession and refuses to accept an ordinary mortgage, giving as a reason that he does not wish to be at the expense of a foreclosure in case of a default.</p> <p>3. Tax Deeds — Acquisition by Mortgagee of Life-estate in Possession — Accruing Taxes. The mortgagee of a life-estate who is in possession of the mortgaged property, enjoying the income thereof, cannot as against the remainder-man acquire a tax title based upon taxes accruing during his occupancy.</p> <p>'4. - Consideration in Part Taxes Owing by Grantee. Where one who is disqualified to acquire a tax title based upon current taxes takes an assignment of an outstanding tax-sale certificate, as to which no such disqualification exists, and thereafter pays subsequently accruing taxes and causes them to be indorsed upon the certificate, a tax deed issued thereon will convey no title.</p> <p>5. Statute of Limitations — Adverse Possession — Tax Title — • Remainder-man. The occupancy of realty by one who entered claiming under the owner of a life-estate will not be converted into an adverse possession so as to set the statute of limitation in operation against the remainder-man by the occupant’s taking and recording a tax deed, where his relation to the property disqualifies him to acquire a title in that manner.</