Evening capital news. (Boise, Idaho) 1901-1927, 1912-09-29

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A decision dealing with community
property and the sale Of property for
taxes. treating issues Of Importance.
was handed down late yesterday by
the supreme court in the case Of E.
D. Meserole versus Fred E. Whitney,
an action to quiet title, appealed from
the judgment given In the Fourth ju-
dicial district court for Gilmore coun-
~. Judge c. o. Stockslager presiding,
for the defendant which is affirmed.
The opinion 10 written by Chief JUS
tice Stewart and is concurred in by
Justice Ailshie and Justice Sullivan.
"Meserole commenced the action
against Whitney" states Justice
Stewart in his opinion, ito quiet title
to the south half Of the southwest
quarter and the northeast quarter of
the southwest quarter OF section ~,
township / south OF range east OF
Boise meridian. The defendant filed
an answer denying the allegations Of
the complaint and alleged in a cross
complaint that the defendant was the
owner of said described real proper
ty. and demanded that the title be
quieted in the defendant. The cause
was tried to the court. and findings
of fact were made and conclusions of
law, and a decree was entered in ia
vor Of respondent. The appeal is from
the judgment.
Facts az Found.
1.-THE facts as found by the trial
court are as follows: That the land
described in the complaint. to-wit,
south half Of the southwest quarter
and the northeast quarter of the
southwest quarter OF section Is, town
ship south Of range east of Boise
meridian. together with the following
described lands not included In the
complaint, to-wit. the northwest quar-
ter Of the northwest quarter Of section
20, township l south of range east
Of Boise meridian, all In Elmore coun-
ty during the year 1897, were owned
in fee by the defendant, Fred E. Whit
ney. and were duly assessed for coun-
ty taxes, and that in such assessment,
by a mistake, the lands described in
the complaint were mis-described In
this. that in said assessment such
lands were described as the east half
southwest quartz. northeast quartz
southwest quarter. section 2S' Of said
township and range, but that the
northwest quarter Of the northwest
quarter Of section "a was properly
described in said assessment; that
said taxes for the year 1897 were not
paid, and the entire 100 acres were
sold to Gilmore county, July IA, 1897,
for the delinquent taxes for the year
1897. and that on August 8, 1898, al
AAnd ha On "a
Elmore county for said land that
thereafter on the 10th day Of Septem-
Der. 1900. Gilmore county, by order of
the board of county commissioners,
offered said lands for sale to the high
est bidder. and all of said $50 acres
were sold to Z. NJ. Wolfe, and a deed
issued by the county to said Wolfe, |
conveying the title to said lands to
said Wolfe; that said Wolfe conveyed
his title to said lands so acquired by
a tax deed from Gilmore county to
Inez Phelps Whitney, and that said
Inez Phelps Whitney is the wife of |
tho defendant, Fred E. Whitney, and
that said property so conveyed to Inez
Phelps Whitney was community prop
erty of the defendant. Fred E. Whit
ney and Inez Phelps Whitney, his
wife.
Assessment Cancelled,
That such lands were again assessed
to Fred f. Whitney by an assessment
Of Elmire county for the year 1900,
and that 100 acres Of said land was
again mis- described. the same being
described in said assessment as the
east half Of the southwest quarter.
and the northeast quarter of the
southwest quarter. section 20, but that |
such description was a clerical error,
and was intended to be the south half
OF the southwest quarter and the
northeast quarter OF the southwest
quarter Of section 10. and that the said
northwest quarter Of the northwest
quarter of section "a was again prop |
erly described in said assessment |
that thereafter on the 9th day Of July, |
1901, the board Of county commission
crs cancelled said assessment for the |
reason that at the time Of said as
sessment said lands belonged to the !
county, and thereafter the entire 100
acres were again assessed to the de- |
PENDANT, Fred f. whitney, for taxes
for the year 1901. and was properly
described. and the value, Of the 100
acres was placed In the assessment I
at 1900; that thereafter, and without
any notice to Fred F. Whitney, the |
said northwest quarter of the north
west quarter OF said section "a was
stricken from said assessment Of