Van Cise v. Carter

• Citation: 68 N.W. 539,9 S.D. 234
• Parties: VAN CISE et al. v. CARTER.
• Decision Date: 10 October 1896
• Court: Supreme Court of South Dakota

68 N.W. 539

9 S.D. 234

VAN CISE et al. v. CARTER.

Supreme Court of South Dakota

October 10, 1896

Appeal from circuit court, Lawrence county; A. J. Plowman, Judge.

Action by Edwin Van Cise and John R. Wilson against Theodore G Carter, substituted for Norman T. Mason, to set aside a tax deed. From a judgment in favor of defendant, plaintiffs appeal. Reversed.

Edwin Van Cise and John R. Wilson, in pro. per. Martin & Mason, for respondent.

FULLER J.

Upon a claim of fee-simple ownership, with an offer to pay, as a condition of relief, all proper taxes, penalties, costs, and expenses paid or incurred by the defendant, plaintiffs brought this equitable action to set aside a tax deed and quiet the title to certain real property described and designated as the "Santa Fé Lode Mining Claim, Lot No. 402," which consists of 8.80 acres, situated in Nevada gulch, Whitewood mining district Lawrence county, of this state, on the slope of Green Mountain, 3 1/2 miles from Lead City, a regularly platted unincorporated village and voting precinct, containing at the time to which this action relates about 1,500 inhabitants. From a decree in favor of defendant, plaintiffs appeal to this court.

As affecting the groundwork of the assessment and taxation counsel for appellants urged in the court below, and here rely upon, certain irregularities and omissions on the part of the taxing officers, which, they contend, are sufficient to impeach and defeat the sale. The facts, all of which are undisputed, will be considered, so far as essential, in connection with legislative enactments, specifying and defining the steps to be taken by the respective officers charged with the duties of taxation. On the 13th day of January, 1887, Frank W. Hamilton, the original entryman of the property above described, obtained a United States patent thereto, in which the same was described as the "Santa Fé Lode Mining Claim, Lot No. 402, embracing 8.80 acres," and, on the 19th day of March immediately following he sold, and under the same description conveyed by deed, to appellants, Edwin Van Cise and John R. Wilson, an undivided one-half interest therein, which they have continuously owned, as shown by the proof and evidenced by the record title, unless the same was divested by respondent's tax deed. The assessment roll or blank book used by the assessor for the year 1888 is similar to that usually provided for that purpose, and is labeled on the back "Assessor's List, Lawrence County, 1888," and on the first cover "Lead City." The ruled and spaced page of the assessment blank used in listing appellants' mining claim is headed 'Tax List of Lawrence County, Dakota, for the Year 1888." The assessor wrote upon the corner of this blank "Lead City," and entitled the page "List of Taxable Property Belonging to F. W. Hamilton et al., of the Town of _____, Lawrence County, Dakota Territory, Subject to Taxation for the Year 1888." Under the ruled space headed "Town Lots" he wrote the words "Santa Fé Lode," omitting to make any entry of any kind in either of the spaces headed respectively "School Dist.," "Lot," and "Block." He wrote in the space headed "Value" the figures "250." This was the only return for that year relating to the property in question, except the following entries in the assessment roll upon page 63, which bears the title "Assessment Roll. Return of Real and Personal Property in Lead City, Lawrence County, Dakota": In column headed "Owner's Name," the words, "Hamilton, F. W., et al."; in column headed "Subdivision or Name of City," the words "Santa Fé Lode"; in column headed "Assessor's Valuation in Dollars," the figures "250"; in column headed "Number Road District," a ditto mark under the figure "3"; and in column headed "Number School District," a ditto mark under the figure "6." Page 61 of the tax list prepared by the auditor for that year is entitled "Lead City. Tax List of Lawrence County, Dakota, for the Year 1888," and in a column headed "Name" are written the words "F. W. Hamilton et al."; in column headed "Description," the words "Santa Fé Lode"; in column headed "Valuation in Dollars," the figures "250." In the treasurer's published notice of sale for delinquent taxes for the year 1888, under the headings "Name," "Description," and "Tax," the property in question was advertised as in school district No. 6, and referred to as "Hamilton, F. W., et al.," "Santa Fé Lode." In his certificate of sale issued to Lawrence county, respondent's assignor, said property is described as "Santa Fé Lode, Lead City," and the description contained in the treasurer's tax deed issued thereon, and by this action sought to be canceled, is as follows: "The Santa Fé Lode, situated in school district No. (75) seventy-five, and in road district No. (3) three." Including taxes, interest, penalty, fees, commissions, and expenses, the validity of which are...