Case Name: LIPPINCOTT et al. v. TAYLOR
Court: Texas Courts of Civil Appeals
Jurisdiction: Texas
Decision Date: 1911-01-07
Citations: 135 S.W. 1070
Docket Number: 
Parties: LIPPINCOTT et al. v. TAYLOR.
Judges: 
Reporter: South Western Reporter
Volume: 135
Pages: 1070–1073

Head Matter:
LIPPINCOTT et al. v. TAYLOR.
(Court of Civil Appeals of Texas.
Jan. 7, 1911.
On Motions for Rehearing, Feb. 11, 1911.
On Second Motion for Rehearing, March 4, 1911.)
1. Execution (§ 118 ) — Enforcement—Death of Defendant — Execution.
Rev. St. 1895, art. 2332, provides that, where a sole defendant dies after a judgment for money against him, execution shall not issue thereon, but the judgment may be proved and paid in due course of administration, and article 2390 declares that the death of the defendant after execution is issued shall operate as a supersedeas thereof, but the lien acquired by levy shall be enforced by the court in payment of the debts of deceased. Held, that where a judgment for taxes was rendered against a purchaser of land subject to a vendor’s lien, and he died prior to a sale of the. land on execution, the sale was void.
[Ed. Note. — For other cases, see Execution, Cent. Dig. § 273; Dec. Dig. § 118. ]
2. Taxation (§ 510 ) — Sale Subject to Lien —Judgment foe Taxes.
Where the holder of a vendor’s lien on certain. land was not a party to a suit by the state against the purchaser for taxes, the legal title remaining in the vendor, a judgment against the purchaser had no adverse effect on the vendor’s interest notwithstanding Rev.. St. 1895, art. 5232b, providing that all lands returned delinquent shall be subject to a lien for delinquent taxes and shall be sold, though the owner be unknown, or though, the land be listed in the name of a person, not the actual owner, and though the ownership may be changed.
[Ed. Note. — For other cases, see Taxation, Cent. Dig. § 946; Dec. Dig. § 510.*]
3. Taxation (§ 728 ) — Sale for Taxes — Conveyances — Estate Conveyed.
Rev.. St. 1895, art. 2375, provides that when a sale under execution has been made, and the terms complied with, the officer shall execute and deliver to the purchaser a conveyance of all the right, title, interest, and claim which the defendant had in and to the property sold. Held, that where a judgment for taxes was rendered against a purchaser of land subject to a vendor’s lien, and the land was sold under such judgment, the purchaser acquired the vendee’s interest only.
[Ed. Noté. — For other cases, see Taxation, Cent. Dig. §§ 1457-1461; Dec. Dig. § 728. ]
4. Taxation (§ 728 ) — Sale of Land foe Taxes — Purchase of Vendee’s Interest.
Where a vendee’s interest in land subject to a vendor’s lien was sold under a judgment for taxes against the vendee, the purchaser under such execution acquired a mere equity to obtain title by payment of the balance of the purchase price.
[Ed. Note. — For other cases, see Taxation, Cent. Dig. §§ 1457-1461; Dec. Dig. § 728. ]
5. Taxation (§ 821 ) — Rights of Purchaser at Invalid Tax Sale — Affirmative Relief-Pleading.
Where, in trespass to try title, defendants claimed under a void sale against plaintiff’s vendee, based on a judgment against the vendee for taxes, defendants’ right to reimbursement for taxes, interest, etc., paid by them at the tax sale was a mere equity entitling them to affirmative relief only in case it was demanded1 in the pleadings.
[Ed. Note. — For other cases, see Taxation,. Cent. Dig. §§ 1621-1629; Dec. Dig. § 821. ]-
On Motions for Rehearing.
6. Taxation (§ 595 ) — Judgment for Taxes-—Nature of Proceedings.
A judgment against a vendee of land for taxes is personal, and not a judgment in rem.
[Ed. Note. — For other cases, see Taxation, Cent. Dig. § 1218; Dec. Dig. § 595. ]
7. Trespass to Try Title (§ 41 ) — Vendor’s-Lien Notes — Payment—Evidence.
In trespass to try title, evidence held sufficient to show default in the payment of vendor’s lien notes to plaintiff, warranting a conclusion that the legal title remained in him.
[Ed. Note. — For other eases, see Trespass to-Try Title, Cent. Dig. §§ 62, 63; Dec. Dig. §: 41. ]
8. Appeal and'1 Error (§ 747 ) — Cross-Assignments of Error — Filing.
Cross-assignments of error not filed in the-trial court will not be considered on appeal.
[Ed. Noté. — For other cases, see Appeal and-Error, Cent. Dig. §§ 3053-3057; Dec. Dig. §. 747. ]
On Second Motion for Rehearing.
9. Appeal and Error (§ 742 ) — Cross-Assignments of Error — Separate Propositions.
An assignment that the Court erred in holding that plaintiff was not entitled to recover-lands and in refusing to submit the question of rents to the jury, etc., was supported only by a statement that defendant S. testified that the-reasonable rental value of the south half of' the property in controversy from the date of a, sheriff’s sale when he took possession up to the-time of the trial was $6 a month, that defendant M. testified that he took possession April-11, 1906, and had been in possession ever since-of the south half of the land, that the reasonable value of the property from the date of sale-to the_ present time was $6 a month. Held that, since it nowhere appeared from the statement that the court held that appellee was not entitled to recover rents or refused a request to submit the issue and did not refer to any part of the record showing such action, the-statement at most showed that the issue was-ignored and did not support the assignment.
[Ed. Note. — For other cases, see Appeal and: Error, Cent. Dig. § 3000; Dec. Dig. § 742. ]
Appeal from District Court, Clay County;. A. I-I. Carrigan, Judge.
Trespass to try title by William Taylor-against M. E. Lippincott and others. Judgment for plaintiff, and defendants appeal.
Affirmed.
Taylor & Humphrey, for appellants. G. A.. Watts and W. G. Eustis, for appellee.
For other cases see same topic ana section NUMBER in Doe. Dig. & Am. Dig. Key No. Series & Rep’r Indexes
Writ of error denied by Supreme Court March 22, 1911.

Opinion:
CONNER, C. J.
Appellee instituted this; suit in the usual form of trespass to try title to lots 3, 4, 5, and 6 in block 21 of the-Howeth & Eldridge addition to the town of Henrietta. Appellants pleaded not guilty and the three and ten years' statutes of limitations. After the introduction of the testimony, the court gave a peremptory instruc tion in appellee's favor, and tlie verdict and judgment are in accordance therewith.
There is no controversy in the testimony. Appellee proved a legal chain of title from the sovereignty of the soil to himself; all conveyances being dated prior to the 30th day of March, 1895. On that day he deeded the land in controversy to J. D. Lippincott preserving therein the vendor's lien to secure the entire recited price of the land. On November 27, 1905, in a suit by the state of Texas against J. B. Lippincott, sole defendant, the state recovered a judgment for 897.56 for delinquent taxes upon the property in controversy for the years 1895 to 1903, inclusive. Said judgment also foreclosed the lien upon the property given by the law to secure delinquent taxes. Thereafter on January 2, 1906, the sheriff of Clay county, by virtue of an order of sale authorized by the judgment, sold the property to appellant R. J. Slagle for 897.56, conveying "all of the rights, title and interest of J. B. Lippincott in the property',' heretofore mentioned. The other appellant, Murmert, holds a portion of the property in controversy under a quitclaim deed from Slagle dated April 11, 1906. It further appears that J. B. Lip-pincott died on December 31,1905, before the sheriff's sale to Slagle on January 2, 1906; that the purchase price (evidenced by vendor's lien notes) mentioned in the deed from appellee to Lippincott was never paid; and that on April 9, 1909, Molly E. Lippincott,1 surviving wife of J. B. Lippincott, recon-veyed the property in controversy to appel-lee in settlement of the vendor's lien notes given by her husband as the purchase price of the property. It does not appear that there' has ever been any administration upon the estate of J. B. Lippincott.
It is insisted in the first and second assignments of error that the court erred in giving the peremptory instruction in favor of appellant.; the contention being that the sale of land under the judgment for taxes vested title in appellant Slagle until such sale was set aside by a direct proceeding brought for that purpose, and this raises the only question presented. In the leading case of Taylor v. Snow, 47 Tex. 462, 26 Am. Rep. 311, principally relied upon by appellants in 'support of their contention, it was held that a sale by virtue of a judgment entered after the death of the defendant in the judgment was not absolutely void, but could only be set aside on the ground of the defendant's death in a direct proceeding brought for the purpose. The ' judge in writing the opinion uses expressions that seem to apply here; but in the later cases of Fleming v. Ball, 25 Tex. Civ. App. 209, 60 S. W. 985, and Hooper v. Caruthers et al., 78 Tex. 432, 15 S. W. 98, the case of Taylor v. Snow was limited to the facts of that particular case, and it is to be observed that in the case we now have before us the defendant died after the rendition of the judgment but before the sale. We have a statute (Revised Statutes, art. 2332) which provides-that "where a sole defendant dies after the judgment for money against him, execution shall not issue thereon, but the judgment may be proved up and paid in due course of administration." This statute is possibly susceptible of the construction that it applies only to cases where the death of the defendant occurs after judgment and before the issuance of any execution. But, regardless of this distinction, it has been held that, under an execution issued in the lifetime of a defendant, proceedings subsequent to his death are void. Conkrite v. Hart & Co., 10 Tex. 140; Boggess v. Lilly, 18 Tex. 200; Barton v. Nix, 20 Tex. 42; McMiller v. Butler, 20 Tex. 403; Tuttle v. Turner, 28 Tex. 776. The rule established by these authorities seems to have been questioned in Webb v. Mallard, 27 Tex. 80; but the later cases of Hooper v. Caruthers and Fleming v. Ball, supra, seem to affirm it. A consideration of the article of the statute that we have quoted and of other laws regulating the estates of deceased persons evidently indicates that it is the legislative policy of this state to have all claims against decedents, however evidenced, and however secured, to be settled through the probate court. In view of which and of the supporting authorities hereinbefore cited, we conclude that the sale of the land in controversy to appellant Slagle by the sheriff of Clay county was absolutely void and can be so declared in this proceeding.
But, if mistaken in the foregoing conclusion, there is yet another view of the case that it seems to us is conclusive in appellee's favor. As before" stated, the title was in him at the date of his deed of J. B. Lippincott, and, under a long line of decisions that we need not here cite, the legal title to the property in controversy remained in appellee until payment of the purchase money, which it is conceded never occurred. Appellee was not a party to the state's suit against J. B. Lippincott, and the judgment, therefore, had no adverse effect as to his rights. See Nunley et al. v. Blanton, 126 S. W. 1110; Wren v. Scales, 119 S. W. 879; Scales v. Wren, 127 S. W. 164; Blair v. Guaranty Savings Loan & Investment Co., 118 S. W. 608; Bradley v. Janssen, 93 S. W. 506.
It is true, as appellants insist, that article 5232b of the Revised Statutes relating to delinquent taxes provides that all lands or lots which have been returned' delinquent shall be subject to a lien for the delinquent taxes and may be sold under the judgment of the court for all taxes, interest, penalty, and cost shown to be due by assessment, although the owner be unknown, or though it be listed in the name of a person not the actual owner, and though the ownership be changed. This,- however, we think can mean no more than that the lien for the taxes, and, in a proper proceeding and against the proper persons, the powers of foreclosure and sale therefor, cannot be destroyed by mutations of title. It cannot mean, as appellants at least seem to insist, that the state shall have the power to destroy the title of the real owner or as against him foreclose the tax lien in a suit or proceeding to which he in no way has been made a party. To so hold is in conflict with the decisions we have cited and with the state and federal-constitutional provisions guaranteeing a citizen against a deprivation of his property save by "due process of law." Article 2375, Revised Statutes, provides that when a sale under execution has been made and the terms thereof complied with, the officer shall execute and deliver to the purchaser "a conveyance of all the right, title, interest and claim which the defendant in execution had in and to the property sold." The sheriff's deed to appellant Slagle purported on its face to convey no greater title or interest than this. What was such interest? It could have been no right other than the right Lippincott had to pay appellee's purchase-money notes and thereby obtain full title to the property in controversy. In no other way, in the absence of title by limitation or otherwise, could he defeat the action of the vendor. His right, and of course that of his vendee, Murmert, was at most a mere equity, and it is not pretended that any offer was made by either of the defendants to avail themselves of the right to obtain title by the payment of the purchase money.
So, too, the right of appellants, if any, to recover taxes, interest, etc., paid by them at the tax sale was no more than an equity entitling them to affirmative relief which they did not set up in their pleadings.
The foregoing conclusions lead to an af-firmance of the judgment, and it is so ordered.