Evening capital news. (Boise, Idaho) 1901-1927, 1919-12-12
JUDGE BRYAN HANDS
DOWN DECISION ON
TAX DEED TO FARM
Qinds in Favor Of Defendant in
Suit Brought by Andrew
Little Against J. M. Burling-
ham at Emmett.
tCapital News Special service).

Capital News Special Service).
Emmett, Dec. 12.-Judge Ed l.. Bry.
nm OF the seventh judicial district just
handed down decision in a case in
volving the tax deed to a fine S0-acre
farm on the famous Emmett bench,
that Is considered one of the most i'm
.portant in the history of Gem county,
because not only Is the title to this
farm involved, but it affects the title
of seven other good farms on the
bench
This case is that of Andrew Little,
the well -known flockmaster, against
u. NJ. Birmingham and John Little: Inc
AJAX deed involved is on Birmingham
fine so acres situated 10 miles north
west of Emmett, and valued at more
man TAX DEED NULLIFIED.
Judge Bryan's decision is in favor
tcf buckingham, and it nullifies the tax
deed to the so acres held by Andrew
little.
l.,ther seven farms involved, is stu
eted within the Emmett irrigation dis
l1rict. During the past several years
I1he district has had much financial dlHl-
l<uly as a result OF which IL became
necessary for the district to make
heavy assessments to keep IL nnanceo.
MANY of the farmers could not meet
~ i %ITTIE FINANCED DISTRICT.
To the credit of Andrew Little 1t
tmay be said that he bought many de-
IJinouent tax sales certificates from the
Emmett irrigation district, thereby CIV
5ng the district an opportunity 10
finance is affairs.
AT the same time. however, IT is gen
erally recognized that these large as
easements worked hardships on the
landowners, and If the tax sales GER
fifirates as issued by the Emmett ir-
riga ton district had been held valid
by the court. these pioneers were
destined to lose not only their land
fbut also they had previously as well as
subsequently put into the land.
PENDING SINCE 1918.
The Birmingham case has been pend
ing in the district court of Gem county
since May, 1918, at which time Andrew
Little Instituted the action to quiet til
hle apparently acquired by him through
the tax deed issued by the treasurer Of
the Emmett irrigation district, and al
tmost continuously from that time until
April of this year some phase of the
case was before the court.
The action was tried last April De-
9ore Judge Bryan, since which time the
judge has had 1t under serious advise
ment until now.
In two similar cases those of Wilson
VS.. Jason In the 23d Idaho and Cahoon
VS.. Seger in the 31st Idaho the supreme
court held that the tax sales certifi-
Gates on which the tax deeds were
based must definitely and fully describe
the property involved and IL this is not
done, the tax deed is necessarily void
WHY LITTLE LOST CASE.
In the Birmingham case the tax col
Hector of the Emmett irrigation district
failed to state or show on the tax sale
certificate the county In which the land
DE- located, and also failed to show
whether the township stated was north
or south, or whether the range was
east or west. This failure in describing
the land proved to be fatal to the con
fentions of Andrew Little.
The attorneys in this case are: Mar
tin & Martin OF Boise, representing
John Little; George c. Huebener OF
s Emmett, representing Birmingham
1.-THE plaintiffs attorneys are Finley
Monroe and J. p. Reed of Emmett, o
M Van Duyn OF Caldwell, and Martin
& Cameron of Boise.