Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1906-05-17

BISMARCK DAILY TRIBUNE, +
Of those things which are inherently
essential to a valid tax, equity cannot
require payment as a condition to re-
lief from the proceedings. <s
!. 5. A certificate issued III evidence
of a sale under the Wood Law is,
If valid on its face, prima facies evi,
dence of valid judgment and sale.
Young, J., dissenting.)
: s. The certificate becomes con-
elusive evidence of a valid sale if
not attacked in an action commenced
within three years after the sale, 1n-
less the Judgment was paid before
sale or a redemption affected after
the sale. young, j., dissenting.)
Z. Even If the Judgment was void
the sale becomes valid if5not attacked
within three years., unless jurisdic-
tional defect in the antecedent tax
proceedings can be shown. Mind VS..
Myers, followed, young, j., dissent
ing.) .,,- 49,
s. The fact that instead Of furnish
ing the sheriff with certified copy
of the Judgment upon which to make
the sale, the original Judgment was
used for that purpose is not q juris-
dictdonal defect in the proceedings.
(Young, j., dissenting.)
9. Service of the notice of expira-
ton of time to redeem from such a
sale upon the grantees named in Ger
tain recorded tax deeds which we're
void on their face is not service up
on the owner required by section
1874, Revised Codes of 1899. ....
10. A tax deed void on its face is
not evidence of tax sale or of the
existence of tax. 5@.5s, i
II. Where the defect in the deed
was properly pointed out by an ob.
lection at the trial, but the party Of
fering it neglected to offer other evil
dence of his alleged right as a tax
sale purchaser he cannot have a new
trial to supply the absence of proof.
Beggs vs. Paine distinguished,
t. In case of such failure Of proof
the alleged tax title purchaser must
be held to have no claim either on
the land or for reimbursement from
the county as ON a void sale.
10. In an action to determine adj
verse claims the plaintiff will not be
relieved from an alleged invalid tax
sale unless he pays the face amount
OF all just taxes with interest from
the day of sale. Previous cases on
this point overruled. & y S.Eiz /,
IA. A notice of the expiration OF
the time to redeem from a tax sale
under the revenue law Of 1897 is
fatally defective il it incorrectly
states the time when the redemption
right will expire. s,s.s : s.5S 4 (
Is. All objections to tax sale un.
der the revenue law of 1897 are
barred unless the defect is one Of
those mentioned in section 1868, Re.
Yised Codes of 1899, or some other
tiurisdictional defect. Beggs VS.
Paine, followed. ss.a.s ,ss1.: 5ss5s
Appeal from district court Of Stuts.
man county, S. L. Glaspell, Judge.
Marion Conklin and James .B. Kerr
| for appellants Ssss5 Z. y
John Knauf, Seth Newman and
iWicks, Paige e Lamb for respondent
Opinion by 4Engerud, Judge.
| The Judgment will be reversed and
the cause remanded with directions
to enter judgment in accordance with
| this opinion.
Appellant Beck will recover the
taxable costs and disbursements o1
both courts from respondent.
| Louisa M. Mind, Respondent, We
Valeria r. Myers and William II
Beck, Appellants. ,.,
i. A certificate of sale for taxes
under chapter 81, Laws Of 1897, fsec
tions 1881, ct seq, Revised Codes d
1880 is not void on its face because
OF failure to erase those parts OF the
blank for which were designated fol
use in case Of a sale on differen,
terms, where the certificate wat
otherwise in proper form and the un
#erased parts could not mislead
2. Under section is, chapter 67
Laws Of 1897, (section 1916, Revised
Codes Of 1892 such a certificate Il
/ pTima facie evidence OF q valid SAX
without proof of a precedent judg
lment. Young, =, dissenting
i 8. The party attacking such 3
Icertfffcate has the burden of SHOWING
THAT there was no valid Judgment
! young, J, dissenting
4. The provision III the Woods
4 Law" Chapter 81, Laws DC 1897 fol
Ia judgment befolTs sale of taxes
was merely a legislative requirement