Smith v. Ryan

Decision Date28 May 1889
Citation88 Ky. 636,11 S.W. 647
PartiesSMITH et al. v. RYAN et al.
CourtKentucky Court of Appeals

Appeal from circuit court, Breckenridge county; T. R. MCBEATH Judge.

"Not to be officially reported."

This was a suit by Mary J. Bates against Thomas Ryan. Plaintiff having died pending the litigation, the action was revived by her devisee, Fanny Smith, and her husband, and by amended pleading other parties were made defendants to the suit. There was a judgment for defendants, and plaintiffs appealed. The judgment was affirmed by this court on March 26, 1889 but a petition for rehearing was filed by appellants, and on May 25, 1889, the judgment was reversed,--the opinion previously delivered being extended and modified.

G. W Williams & Son, for appellants.

Thos. H. Hines and Reuben A. Miller, for appellees.

HOLT J.

August 20, 1877, the appellee John R. De Haven, as sheriff, sold two adjoining town lots belonging to Mary J. Bates, for the state taxes thereon for 1875 and 1876. The appellee Pate purchased them for $8.50, and the sheriff gave him the usual certificate, evidencing the purchase. The evidence does not clearly show what they were then worth, but certainly much more than this sum,--probably from $300 to $400. Not long after the expiration of the two years within which the former owner may under our law redeem his property when sold for taxes, Pate, by assignment on the back of his certificate of purchase, and which had been properly recorded, transferred his purchase to De Haven for $31.50. It is proven that the latter, as sheriff, had prior to this transfer made Pate a deed to the property, but it had never been recorded, and is not a part of this record. February 24, 1880, De Haven sold the property to the appellee Ryan for $220, and, Pate never having conveyed to De Haven, they both united in a deed to Ryan, and he went into possession of the property. In March 1881, Mary J. Bates brought this action against him in the form of ejectment, to recover it. During the pendency of the action in the lower court she died, having devised this property to the appellant Fannie Smith, and the suit was revived in her name. Amended pleadings were filed, making Pate and De Haven defendants. The action was transferred to the equity side of the docket by consent, and a judgment finally rendered dismissing the petition. It is now contended-- First, that the lower court should have rendered judgment for the appellant Smith upon the pleadings; and, if this be not so, then, secondly, it should have done so upon a consideration of the entire record and the merits of the cause. The real question is, did the tax-sale divest the testatrix of title? The claim that Pate had no interest in fact in the tax purchase, but really bought the property for the sheriff and by collusion with him, and that the appellee Ryan knew this, is not supported by any evidence. Indeed, it is affirmatively shown that there was not only no understanding between De Haven and Pate that the latter should make the purchase, but that the sheriff had no knowledge he intended to bid on it. The three successive sales appear to have been made in good faith. Undoubtedly this is true as to the purchase of Ryan, who since he became the owner has improved the property considerably. The pleadings of the appellant aver that the sheriff failed before he made the levy to demand payment of the taxes, or to tender either to her or her agent a receipt showing the taxable property, its value, and the tax due; that he did not advertise the sale as required by law; that there was no valid assessment; and that the records do not show whether the tax was for school purposes, or state or county...

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17 cases
  • Ogden City v. Hamer
    • United States
    • Utah Supreme Court
    • 21 Diciembre 1895
    ...106; (6 S.W. 32.) "A tax sale for anything more than is lawfully chargeable, is a sale without jurisdiction, and therefore void." Smith v. Ryan, 88 Ky. 636; Am. & Eng. Enc. of vol. 25, pages 387 and 388, and cases cited; 1 Blackwell on Tax Title, §§ 521, 522; Olsen v. Bagley, 10 Utah 492, 3......
  • Reeves v. Fidelity & Columbia Trust Co., Etc.
    • United States
    • United States State Supreme Court — District of Kentucky
    • 9 Marzo 1943
    ...should be construed favorably to the taxpayer as against the Government; some of the earlier cases applying the rule are Smith v. Ryan, 88 Ky. 636, 11 S.W. 647; City of Maysville v. Maysville St. R. & Transfer Co., 128 Ky. 673, 108 S.W. 960; Com. v. Southern R. Co., 193 Ky. 474, 237 S.W. 11......
  • Galbraith v. Paine
    • United States
    • North Dakota Supreme Court
    • 1 Julio 1903
    ... ... Barse, 107 N.Y. 329; Ostrander v. Darling, 127 ... N.Y. 70; Allen v. Armstrong, 16 Iowa 508; ... Freeman v. Thayer, 33 Me. 83; Smith v ... Cleveland, 17 Wis. 563; Pillow v. Roberts, 13 ... How. 472, 14 L.Ed. 228. The defects found are no ground for ... setting aside the sales ... of the regularity of the proceedings pertaining to the sale ... Sanborn v. Cooper, 17 N.W. 856; Smith v ... Ryan, 11 S.W. 647, DeTreville v. Smalls, 98 ... U.S. 521, 25 L.Ed. 174; 2 Desty on Taxation. There is no ... evidence to show assessment and levy of tax ... ...
  • SOUTHERN HOLDING & S. CORP. v. KENTUCKY RIVER C. CORP.
    • United States
    • U.S. District Court — Eastern District of Kentucky
    • 10 Enero 1938
    ...by the court, rendered his sale of February 11, 1924, utterly void and of no effect. Lee v. Weller, 144 Ky. 70, 137 S.W. 782; Smith v. Ryan, 88 Ky. 636, 11 S.W. 647; Collins v. Lane, 151 Ky. 8, 150 S.W. 977. It is further shown in the record that the W. C. Belcher Land Mortgage Company, in ......
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