The Red Cloud chief., 1877-02-15

entitled to a deed from the Treasures
the form and effect Of which are define
by the statute. We quote a part OF tn
7s4th section Of the act as having a cor
trolling operation upon the facts OF tn
present case. 1t Is as follows:
The deed shall be signed by the treas
urer in his official capacity. and &C
knowledged by him before some Office
authorized to take acknowledgements o
deeds, and when substantially thus ex'
cuted and recorded in the proper recor'
of titles to real estate, shall vest in tn
purchaser. all the right, title. interes
and estate of the former owner in and
to the lands conveyed, ant
shall be prima facie evidence in al
courts of this State in all controversies:
and suits in relation TO the rights Of thu
purchaser, his heirs or assigns. to the
land thereby conveyed, Of the following
facts:
/. That the property was subject to
taxation.
2. That the taxes were not paid be.
fore sale.
3. That the property conveyed had
not been redeemed at the date of the
deed.
And shall be conclusice evidence of
the following facts:
1. That he property has been listed
and assessed.
2. That the taxes were levied accord.
ing to law.
3. That the property was advertised
for sale in the n and for the
length of time required by law.
4. That the property was sold for
taxes as stated in the deed.
s. That the grantee FAMED therein
was the purchaser.
@. That the sale was conducted in the
manner required by law.
Z. That all the prerequisites of the
law were complied with by all the Off
GERS, except in regard to
the three points named in this section,
where the deed shall be prima facie
evidence only.
And in all controversies involving
the title held under such tax deed exc
cuted substantially as required by law
by the treasurer, the person claiming
title adverse thereto, in order to defeat
the same, must show, either that said
property was not subject to taxation, OF
the taxes had been paid before
or that the property had been re-
deemed from sale according to law. =
= And no person shall be permitted
TO question the title under the deed
without first showing that all
tares due upon the property hare been
paid. SIS. 1874.
The whole act exhibits an intention
Of the legislature to enforce the pay
ment of taxes, by securing purchasers
1t tax sales in their purchases, and thus
making it dangerous for owners of
property to neglect payment of taxes
1ue the State. 1t removes difficulties
which had before existed in the way of
establishing a tax title, and at the same
lime it works no injustice to owners of
and subject to taxation. The law de-
,ermInes when the taxes should be lev
ed, and when they shall be paid. and it
ample time within which to make
he payment. 1t was under this act and
n conformity with its provisions that
he %treasurer's deeds were made. through
which the defendant below made his
They are in the form prescribed
" the statute. If the act is to have
my effect at all, it is plain that the
leeds cut off most of the averments
lpon which the plaintiff bases his at
empt to obtain the cancellation he seeks.
t is not open to him to aver and prove
ny allegation he puts forward to es-
ablish the invalidity of the deeds, ex-
ept that the property was not subject
o taxation. and that there was a fraud
lent combination of the defendant with
theirs to prevent bidding. The first of
he averments is denied in the answer.
nd there has been no attempt to sus-
ain it by evidence. Besides, the statute
eclares that the deed shall be prima
acie evidence that the property was
to taxation. They are made af-
rmative evidence. The allegation of
fraudulent combination to suppress
idding at the sale is entirely unsus-
aimed by anything in the proofs, and SO
} every allegation upon which the bill
ounds the charge that the deeds are in
aid, unless it be the averment that no
ale for the nOn-payment of taxes, real
r pretended, ever took place. The
'%easurer's deeds, however, contain a
that he did. on the 4th day of
anuary, A. d. 1884, by virtue of the
uthority vested in Lin by law, at the ]
lie begun and publicly held on the first
[onday of January, A. D., 1864, expose
public sale at the courthouse in the ,
'unty aforesaid, (CassO in substantial
Uniformity with all the acquisitions of ,
le statute in such cases made and pro- t
ided. the several pieces of real prop G
'ty above described separately, for the ]
Of the taxes, interest, and costs
len due and remaining unpaid on each
said peices of real property respect
ely. The deeds further recite that at @
70 time and place aforesaid the per. .
ms to whom the deeds were made af- =