White Cloud Kansas chief. [volume] (White Cloud, Kan.) 1857-1872, 1866-06-28


Quits number Of the papers in the
STATE have spoken of Jpdgs Gilchrist's
decision on tax-,itIes in Jefferson county.
ct the last term of the District Court in
said county. 1t may be Of some interest
to the legal pofession and tax-titls holders.
as well as to payers. to know what was
the precise point decided. The suit was
In ejec,ment, and the plsintifJ claimed title
through tbs United States. The defend
ant offered in evidence Q tax deed from
Jefferson county, for the land 10 contfo.
vsrsy. then the plaintiff sought to attack
tie tsx-deed. and the Judge decided, th.t
before the plaintiff could attack the tax
deed, he must tender the holder of the
deed. 1.-THE defendant 10 this easel the foil
amount Of all taxes paid on said lands,
with all interest and cost, % allowed BY
law. up to the date Of said tax deed. in
GLIDING the costs of such deed. and the
recording of the same, With interest on
such amount to the time of such tender
at the rate Of twenty per cent. per annum.
DC" See Com Laws 1862. page 81.
Sl.) There arc cases which decide to
the contrary, the one cited BY counsel for
plaintiff was Weller r. City of 81 Paul.
S Mimi. Reports IS. but the Judge felt
bound BY the letter OF the Law Of Kansas
above quoted. and did not follow thst
ease. Tbs case will go to the Supreme
aCouit for reversion however, end among
the points reserved is this 1.-THE decis.
ion on this point be sustained by that tri.
bunal. the effect will be to increase conf.
dence in tax titles, aud cause deiinq ueuts
to pay mp their taxes. thereby keeping the
finances Of the counties in the State 10
good coalition. at least they cen cslcu.
late with reasonable degree Of certainty.
from the amount of the assessment. what
will be the available funds 10 the County
Treasury for the current year. for II the
iand-holders do not pay up. then other
parties will. and take their title. certificate
or deed. for security, relying on such for
either their money or the land when the
time for redemption has expired. Under
the principle of this decision, county
finances must be considerably improved,
and the wheels of each county organize
tion kept unclogged by floating debt and
deprecated county orders. and this is On.
donhtedly the purpose Of tho ststate.
While it is undoubtedly true that the
holder Of the title adverse TO TO the tax
title. may attack the latter If within the
statute Of limitations. still under Sl1 be-
fore alluded to. so he mnst tender the tax
deed holder the taxes and costs. before he
NJ akes tho attack. Houever, il the tax
deed open its face appears to e nullay.
.hsn different questions are presenter,
and possibly the holder of the adverse
title. might not be required to make The
tender before the attack Hence the ne
,essi,y of the county officers paying strict
.ttsntion to each and eoery requirement Of
he law. in the levy AMI assessment Of
axes, as well as the sales Of delinquent
snds. aud when doubtful exigency
'rises on tax questions. to take tbs advice
II the best legal talent. and act on such
'dvice. for there may be great many
rrors committed by county officers. which
Courts and Legislatures se powsrle.s to
zeal. as vast array oftax-tile decisions.
ouud in the book. fully attest Topeka
Record. 1.''