Daily press and Dakotaian. [volume] (Yankton, Dakota Territory [S.D.]) 1875-1880, 1879-09-24

W in such respect. From oil the light be-
ore Us, We cannot cOnstrue publication for
at least oncs a week for three eonseestire
preceding the sale p mean anything
hing else than publication Tor three weeks
twenty-one days) previous TO the day
ldvestised Tor the sale. The sale was ad-
to take place on the 18th of Febru.
ny, tbs third Monday. A. 10 what the no.
ice Of sale shall contain. there is . differ
,nce between the statute and the ordl-
rance; the latter declares that tho notice
nut contain 0 notification that ell real es-
tate, the taxes ON which are then deiin-
'quent and unpaid, will be sold TO pay
'uch taxes, aRd oil taxes doe there
ION from the owner or holder Of such real
estate; and it shsli specify the time and
place OF sale, and contain . list Of the real
estate to be sold. and the amount OF city
'tsxes due thereon, and on each lot. part of
lot, or parcel of real estate respectively"
was oil advertised aHd sold, including
al Of the three subdivisions, % Que parcel;
and was 90 advertised and sold % the pro.
lerty Of tue dgsndant, Foote. for five dollars
and fourteen cents. ,e sel
By the Goth finding Of fact, 1t 10 shown
that the city treasurer did not make and file
with the city clerk, such return of sale as
ts prescribed, by section l6 OF the ordinance.
This section was evidently framed from
section 60 of the general revenue act; but
it differs from the latter In essential part,.
culars. The statute referring to the return
of sale, employs the words,-"sh0uing tie
lands sold !" the ordinance goes further, and
uses these terms, to-wit: SHOWING the
''lots or parcels of real estate sold, the
names of the purchasers, ard the sums
paid by each for eacA lot or pmrcel Of real
estate respectiuly," etc. i
1t is q principle OF law, that, on the ex.
,ecution Of power, the execution must have
reference to the power itself, and that q
person claiming under the execution. takes
under the decd by which the power is Gre
ated and as II il not blythe mere execution
aud delivery Of 9 deed, butts deed based up.
on the necessary prerequisite acts by which
it became lawful to sell the land which il
CONVEYS, that a title can alone be created in
the purchaser,-it would at once seem tc
be requisite to the validity of the city treas.
urer's deed, that it should recite the cove,
under which it is made. And 1t should re
cite the acts of compliance with the ordi-
nance which preceded the making of ths
deed.
Conside ratiops like these must have
operated in7the framing Of the ordinance
fol, unlike the revenue act of 1869 which
prescribes . form OF dced,-secton 81 Of
the ordinance. d%iscarLing q form, declares
that the conveyance ''shsll, also recie the
"porers under which the same was made,
"and sho,od complained Nth az the proci
''sions Of the statute By wAich the po,cer c
"created and ,cith this ordnance"
As disclosed by inspection of the instru
ment and By, the findings. the court below
MAS correct In Concluding that the -treasur
er's deed does not contain the recitals re
qu,red by the ordinance, and does no
show q compliance with 1t.
There is another matter in this connec
ton. which must not be omitted. Il
1873. .Mhsu this land Vas listed and -asaassest
20 the name Of the defendant, he had upol
the record the three tdeeds!' l1ame2. Ianst
thereby potiiedsaA the Worldthat hepeasim
ed TO be the true owper,. and the. the hold
er. or posscesor thereof. He had thus pub
licly held the property, asserting owner
ship, for seven yesrp0fSaGy S3g6g3
Under the system then In force II is prt
sumable that be IVES thus assessed either b.
bis own act or that Of % agent; but, at aj
events, he bad placed himself IA the posl
tion of one inviting and naasumlns Q shan
of taxation. Id this sttitude, IF he acted Il
good faith, he took upon himself, at th
time, the obligation to psy, and 1t was hi
duty to do 80.
10 Bsssett and viis4v. Welch, 80 VIII
l76, It was held that one who 10 in poase,
sion of land, claiming :itle, at the tim
when taxes accrue thereon which arc n
sessed against hiins-is. bound 70 BAY them
and1if he ailowsthGland todhe sold, apda
terWaFd takes an assIenment Of the certi
dcate that vii, b, a paynaent; and, q dee
taken by him thereon will confer no It'll
% against the true owner. ~ E
(See also Whitney ct al. v. Guuderson, 8
Wis.,, 37S
The lands were listed and assessed in ri
own name, and be was the holder thereof
and thus claiming BY deeds recorded "a
seven years, and permitting an assessmer
Lin this manner, be should DO estopped frol
denying > then assumed obligation, to p
khe taxes.
In the case Of Barrett '. Amereiu 10 38t
California r. 822, II vas held that il Z bel
son ID 10 poseesston u land, clsimine II
same 70 b his own, Il ID hta dnly Is b
the taxes, although he hes o . paper titl
and 10 . trespasser; and that, under sue
circumstances. he cannot acquire % on
standing title. By. neslecttpg TO pay ..th
taxes, aud allowing the land 10 be sold f
the lame, aud purchasing at SbstsAle. "
In Gatwood w. aastinRs. SSCal., 217, II
doctrine 10 asserted, that 1t 10 the duty
such person, against whom the tax
levied, TO pay It.
(Ses Kelsey Y. Abbott IS Cal, coo; No.
'. Shear. IS 3D., SO; McMtnn Y. Whelau, Z
i'd. 800; Copptnger '. Rice, 50 i'd, IL;
Reilly Y. Lancaster. 80 ID, SSH
Continued tomorrow.