Case Name: CARROL, Appellant, v. FOWLER et al (Fowler, Respondent)
Court: South Dakota Supreme Court
Jurisdiction: South Dakota
Decision Date: 1918-03-26
Citations: 40 S.D. 244
Docket Number: File No. 4241
Parties: CARROL, Appellant, v. FOWLER et al (Fowler, Respondent).
Judges: 
Reporter: South Dakota Reports
Volume: 40
Pages: 244–246

Head Matter:
CARROL, Appellant, v. FOWLER et al (Fowler, Respondent).
(167 N. W. 145.)
(File No. 4241.
Opinion filed March 26, 1918.)
1. Taxation — Tax Title, Failure oí to Recite Property Assessment, Effect, re Validity.
The omisssion of a recital in a tax deed, that the property described therein “had been duly assessed and properly charged on the tax hooks or duplicates for the year * * constituted a fatal defect appearing on the face of the deed.
2. Sam© — Tax Title — Notice of Talcing DeecJ Signed by Land Company, Deed to President, Effect re Validity — Owner, Purchase at Tax Sale by, Effect.
Where a tax deed was issued to one who was president of a land com-pany which signed notice of taking of the deed, and where said land company claimed to be the owner of the land so conveyed at time said president became owner of the tax sale certificate under which deed was issued, the tax deed was void.
3. Appeals — Error—Quieting Title — Failure to Show Tax Title— Adverse Ownership, Findings — Prejudice.
Where, in a suit to quiet title, plaintiff failed to show tax title in himself, • a finding that defendant, claiming ownership in fee through government patent, was without prejudice.
W'hiting, P. J., concurring specially.
Appeal from Circuit Court, Buffalo County. Hon. Frank B. .SmiTi-i, Judge.
Action by Jamies D. Carrol, against AV. A. Fowler and others, to determine adverse ownership and claim's to realty. From a judgment for defendant Fowler, and from an order 'denying a new trial, plaintiff appeal's.
Affirmed.
T. J. Spangler, for Appellant.
A. B. Hitchcock, for Respondent
(1) To point one of the opinion, Appellant efited: Gibson v. Smith 24 S. D. 514.
Respondent cited: Pol. Code 1887, Sec. 1639; Rector and AAdlbelmy Oo. v. Maloney 15 S. D. 271; Horswill v. Farnfaam, 16 S. D. 414,
(2) To point two of the opinion, Respondent cited: Joy v. Midland State Bank 26. S. D. 244; 128 N. W. 152.

Opinion:
McCOY, J.
Plaintiff, claiming to be free owner, instituted this action to determine adverse ownership and claim to a certain quarter section of land' situated in BufflaliO' cic'unty. De fendant Fowler answered, alleging ownership in Ihimsel'f. Findings and judgment were in favor of 'defendant Fowler, and plaintiff appeals.
Plaintiff, ithie appellant, claims to be the ovneí /f salid land under 'and by virtue of two certain tax 'deeds. The respondent claims to be the owner of Said lands .in fee tinder 'and by virtue of a patent from tire United States government, and subsequent mesne 'conveyances. The ¡trial Court found that 'both tax deeds, unidler which appellant 'daims, were wholly void'. Tire first tax deed under which appelant claims was issued to one Bowdle upon la sale oif Salid lands, miadle on the 3d day of October, 1887, for delinquent If axes' of ¡the year 1886. It appears thalb tire said tax deed so 'issued' Itloi Bowdle omitted tihle .following words: "And had- been duly assessed! and! properly tíbargedi on the tax books of duplicates for the yCalr 1886." We are of the opinion that 'M's omission Constituted) a fatal defect, 'appearing on (the face of said deed. Rector & Wilhelmy Co. v. Maloney, 15 S. D. 271, 88 N. W. 575; Horswill v. Farnham, 16 S. D. 414, 92 N. W. 282.
The second tax deed under which) appelant daims was issued to one Newcomer upon a Sale for delinquent taxes made November 7, 1892, for the taxes of tire year 1891. The notice of taking of the tax deed was signed 'by tire Iowa & Dlakota Baud Gojmpany instead ¡of by Newcomer. It also, appears from the .record that at fire tlime the Salid Newcomer be•came fire owner of the certificate of fax sale, on which said deed to him was based, the said I'owa. 'and Dakota Land Company okimedi to be ¡the. owner of said land under tire salid tax deed theretofore issued to said Boiwdle, and it also appears that at tihe time .the said Newtaomer obtained title to said certificate of tax •sale, ;and at tire time Said tax deed was issued to him, he was president of the Iowa & Dakota Band! Company. We are of the view that under .tírese Cimcumstances the said tax deed so issued to said Newcomer was. also Voliid and icif no effect whatever. Graut v. Burton, 26 S. D. 52, 127 N. W. 480; Joy v. Midland Bank, 26 S. D. 244, 128 N. W. 152. We are also of the opinion that 'there was no prejudicial' error in the finding that the respondent iis the owner in fee of the land in question.
Appellant also contends that he and Ms predecessors in. in tareslfc had been in possession of 'and paid the taxes on said land coraitfauuiously for more than ten years preceding tine commencenrerut of fhliis action. We are of ifae opinion that tlhie evidence submitted) fails to sustain; this oodtenitioin.
Finding no .prejudicial err'or in the retbird, judgment and order appealed 'from are affirmed.