Reed v. Merriam

• Decision Date: 02 January 1884
• Citation: 18 N.W. 137,15 Neb. 323
• Parties: CATHARINE REED, APPELLEE, v. SELDEN N. MERRIAM, APPELLANT
• Court: Nebraska Supreme Court

18 N.W. 137

15 Neb. 323

CATHARINE REED, APPELLEE, v. SELDEN N. MERRIAM, APPELLANT

Supreme Court of Nebraska

January 2, 1884

APPEAL from Cass county. Heard below before POUND, J.

AFFIRMED.

Covell & Ransom, for appellant.

Chapman & Beeson, for appellee.

OPINION

MAXWELL, J.

This is an action brought by the plaintiff against the defendant in the district court of Cass county, to have certain tax deeds of the defendant declared null and void, and to quiet the title of the plaintiff in the real estate described in the petition. Issues were joined and a trial had, in which the court found that the tax deeds in question were null and void, and a decree was entered setting them aside but allowing the defendant a lien on the lands in controversy for the taxes paid, with 12 per cent interest. The defendant appeals to this court.

It appears from the record that the defendant purchased the lands in controversy in 1871 for the taxes due thereon in 1870. In 1873 he presented his certificate of purchase of said lands to the treasurer of Cass county for a tax deed, which he received and had recorded. This deed being so defective that it did not convey the title, the defendant in March, 1874, applied to a subsequent treasurer of said county for a second deed to cure the defects in the first. A second deed was thereupon made by the then treasurer of said county, in which it is recited that it is made to cover omissions in the first. Neither of these deeds is attested by the county clerk with the county seal, and were invalid under the rule laid down in Sutton v. Stone 4 Neb. 319.

In July, 1878, the defendant again applied to the then treasurer of Cass county for another deed for said lands, to correct former deeds, and a third deed was thereupon executed, which was duly attested by the county clerk with the county seal. Under this deed, which was recorded soon after its execution, the defendant claims the land in question.

Sec. 67 of the revenue law of 1869 provides that, "if no person shall redeem such lands within two years, at any time after the expiration thereof and on production of the certificate of purchase, the treasurer of the county in which the sale of such land took place shall execute to the purchaser, his heirs, or assigns, in the name of the state, a conveyance of the real estate so sold, subject, however, to all the claims which the state may have thereon for taxes, or other liens, or incumbrances."

Sec. 70 provides: "When conveyances are delivered for lands sold for taxes the certificate thereof shall be canceled and filed away by the county clerk," etc. Gen. Stat., 923, 924.

The deed executed in 1878 shows on its face that no certificate was presented by the defendant to the treasurer for the purchase of said lands, but that the deed was executed and recited therein to correct errors and omissions in former deeds.

The design of the revenue law of 1869 was, that at the expiration of two years from the date of purchase the holder of the certificate could present the same to the treasurer of the county and obtain a tax deed for the lands described therein which had not been redeemed. The...