McGee v. Fleming
| Decision Date | 30 June 1887 |
| Citation | 3 So. 1,82 Ala. 276 |
| Parties | MCGEE v. FLEMING. |
| Court | Alabama Supreme Court |
Appeal from circuit court, Coffee county; J. M. CARMICHAEL, Judge.
Statutory action in nature of ejectment.
Syllabus by the Court.
To sustain a sale of lands for delinquent taxes, the record must affirmatively show the service and return of notice as required by statutory provisions; and while a recital in the decree "that notice has been given as required by law" may be prima facie sufficient, it is not conclusive, and does not prevent the introduction of the original notice as evidence, showing to whom issued, upon whom served, and how; and the original notice having been lost or destroyed, never having been recorded, secondary evidence of its contents may be received.
Where the lands had belonged to a person who was deceased at the time they were assessed, notice should be given to his personal representative, heir, or some other person having an adverse interest who is capable of appearing and defending and notice to the estate of the deceased is not sufficient to support a decree and sale, as against the heir.
This action was brought by D. H. McGee against Jesse Fleming to recover the possession of a tract of land containing 320 acres, and was commenced on the thirteenth of February, 1886. The cause was tried on issue formed on the plea of not guilty. The land was sold for delinquent taxes on the fifteenth day of May, 1882, and was bought in by the state and it was redeemed by the plaintiff, as shown by the auditor's certificate of transfer to him, on the twelfth of July, 1884. On the trial, as the bill of exceptions shows the plaintiff read in evidence the decree of sale rendered by the judge of probate, the entries in the tax collector's docket relating to the assessment and sale, and the certificate of transfer by the auditor. The entries on the tax collector's docket recited that the land was assessed to "Carnett, John, Est. of;" and the decree of sale recited that "notice has been given, as required by law," of the motion for an order of sale. The defendant introduced evidence proving that John Carnett died "more than twenty years ago;" that there had never been any administration of his estate; that defendant's wife was the sole heir at law of said John Carnett, and resided in Coffee county, both at the time of said sale, and for 20 years prior thereto; and he introduced the original book of assessments, ...
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Ex parte Griffith
... ... cases are in point: Com. Court v. Bowie, 34 Ala ... 461; Driggers v. Cassady, 71 Ala. 529; McGee v ... Fleming, 82 Ala. 276, 3 So. 1; Riddle v ... Messer, 84 Ala. 236, 242, 4 So. 185; Cox v ... Johnson, 80 Ala. 22, 24; Gilliland v ... ...
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Hester v. First Nat. Bank, 8 Div. 963.
... ... recital as to notice. Ex parte Griffith, 209 Ala. 158, 95 So ... 551; Driggers v. Cassady, 71 Ala. 529; McGee v ... Fleming, 82 Ala. 276, 3 So. 1; Gilliland v ... Armstrong, 196 Ala. 513, 71 So. 700 ... It is ... clear from those authorities ... ...
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Moore v. Government of the District of Columbia, 7329.
...not notice to his heirs, Federico v. Nunez, 173 La. 957, 139 So. 18 (1931); Ducros v. Zor, 148 So.2d 832 (La.App.1963); McGee v. Fleming, 82 Ala. 276, 3 So. 1 (1887), this presupposes that the tax assessor knows, or could reasonably determine that the taxpayer of record is 7. A subsequent n......
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Gilliland v. Armstrong
...representative of deceased, or, if such notice had been lost or mislaid, it would have been competent to prove its contents. McGee v. Fleming, 82 Ala. 276, 3 So. 1. As the probate judge's deed, introduced by defendant, it was only "prima facie evidence of the regularity of all proceedings s......