Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1915-03-27

the facts stated, and must be shown by
proof aliunde the deed.
The defendant claims Gas the record
from the Office Of the State Treasurer
states), that the sale was as provided
by chapter 226 of the Laws of 1909,
which amended section ~, chapter 9,
r. s. To make a valid sale under the
laws Of 1903 the land must have been
forfeited, as provided in sections AZ and
43, r. S., chapter 8, and amended by
chapter 235 Of the Laws of 1909, which
reads:
"sec. ~. When the legislature as
sesses such state tax, the Treasurer of
State shall, within three months there
after, cause the lists Of such assess
ments. together with the amounts Of
county tax on said lands so certified to
him, both for the current year. to be
advertised for three weeks successfully
in the state paper, and in some news
paper. If any, printed in the county in
which the land lies. and shall cause
like advertisement Of the lists Of such
state and county taxes for the follow
ing year to be made within three months
after one year from such assessment
Said lands are held to the state for pay
ment Of such state and county taxes
with interest thereon at the rate Of
twenty per cent to commence upon the
taxes for the year for which such as
sessment is made at the expiration of
six months and upon the taxes for the
following year at the expiration of
eighteen months from the date of such
assessment"
Section 43 provides that if the taxes
are not paid within the time specified
after being advertised. as provided in
section AZ. the land shall be wholly
forfeited to the state. and vest therein
free of any claim by any former owner"
If sections AZ and 43 of chapter g.,
IS amended. We're complied with, the
treasurer was authorized to sell the
property, as prescribed in section A.
The deed recites, Whereas the Treas
urer Of State within three months after
the assessment of said taxes by the
legislature caused lists of such assess
ments. together with the amount of
county tax on said lands lawfully for
feited to him, to be advertised for three
weeks successfully in the state paper
and in some newspaper printed. 2in the
county where each piece of said land lies
(where any such was pubiished). and
did cause like advertisement of the lists
following year to be made within three
! months after one year from said as
sessment." The recital in the deed is
no proof of the facts stated, and the
report does not show that the tax was
advertised for three weeks successfully
in the state paper. and in some news
paper, if any printed in the county in
which the land lies, or that like adver-
tisemenrs Of the lists of such state and
county taxes for the following year
were made within three months after
one year from such assessment, as re-
cited in the deed and as required by
section AZ before the lands SO adver-
tised are declared forfeited to the State
by section 43. The record from the
Office of the Treasurer, which states
that prior to said sale within three
months therefrom, Il caused notice of
the time and place of eaid sale. a list
of said tracts intended for sale. with
| the amount of such unpaid taxes, in
terest and cost on each parcel, as here
tofore specified, to be published in the
. P1scataIuis Observer. newspaper pub
lisiled in Piscataquis county. list Of
all said tracts intended for sale which
! lie in that county, with the amount Of
such unpaid taxes, interest and cost on
each parcel as above mentioned" is a
record Of proceedings under section "A.
chapter 9, r. s., as amended AS there
is neither proof nor admission that the
facts recited in the Treasurcr's deed,
prescribed by section AZ, chapter ., was
complied with, the case does not show
that the land had been forfeited, as pro-
vided in sections AZ and 43, and, not
having been forfeited, the State Treas
urer had no power Of sale under sec
ton "a, which provides only for the
sale of land thus forfeited" and the
so-called Treasurer's deed to the de-
PENDANT conveyed no right, title or inter-
est in the land of the plaintiff as de-
scribed in his warranty deed of May
%. 1900. The deed from the State
Treasurer. under which the defendant
claims, and the record thereof. consti-
tutes cloud upon the title of the plain
tiff, which entities him to the relief
prayed for.
Bill sustained with cost. Decree &C
cording to opinion.
Received March gath, 1915