[DOWNLOAD] "Williams v. Kirtland" by United States Supreme Court * eBook PDF Kindle ePub Free
eBook details
- Title: Williams v. Kirtland
- Author : United States Supreme Court
- Release Date : January 01, 1871
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 53 KB
Description
Messrs. J. B. Brisbin and E. C. Palmer, for the plaintiff in error; Mr. I. D. Warren, contra. We agree with counsel that the provision in the statute of March 11th, 1862, that the tax deed executed by the county auditor should vest in the grantee an absolute title, both at law and in equity, except where the tax returned delinquent was actually paid, only declared the effect of a deed such as the statute contemplated, and did not dispense with proof of compliance with the preliminary requirements of the act. The officer, in making the sale and executing the deed, acted under a special power, and, as in all such cases, was bound to keep strictly within the limits of his authority. No attempt was made by the plaintiff to show the levy of any tax upon the property, or its non-payment, or that any sale was ever had. He relied, to supply the want of such proof, upon a provision of the statute of 1866, declaring that where lands sold for taxes were not redeemed within the time allowed by law, the deed executed by the county auditor should be prim a facie evidence of a good and valid title in the grantee, his heirs, and assigns.1