Zahradnicek v. Selby

• Decision Date: 28 May 1884
• Citation: 19 N.W. 645,15 Neb. 579
• Parties: JOHN ZAHRADNICEK, APPELLEE, v. W. L. SELBY, APPELLANT
• Court: Nebraska Supreme Court

19 N.W. 645

15 Neb. 579

JOHN ZAHRADNICEK, APPELLEE, v. W. L. SELBY, APPELLANT

Supreme Court of Nebraska

May 28, 1884

APPEAL from the district court of Colfax county. Tried below before POST, J.

Decree modified.

Vermilion & Vermilion, for appellant.

E. T Hodsdon, for appellee.

OPINION

MAXWELL, J.

Taxes were legally levied upon certain real estate of the plaintiff in Colfax county, in July, 1879. In November, 1880, the land in question was sold for said taxes to one John Doe, who assigned his certificate of purchase to the defendant. On the eleventh day of January, 1883, a notice of the time when it was alleged the redemption would expire was duly given, and on the twelfth day of April, 1883, the defendant obtained a tax deed for said premises. The plaintiff thereupon brought this action to set the deed aside and to redeem. A decree was rendered in the court below setting aside the deed and permitting the plaintiff to redeem on payment of the taxes due and 12 per cent interest thereon. The defendant appeals to this court.

The questions presented by the record are: First, Where taxes were levied prior to the time the revenue law of 1879 took effect, is it necessary to advertise the lands to be sold for said taxes in a newspaper, and if so is the law sufficiently complied with if advertised in a supplement of such paper? Second, Can such notice be given so as to entitle the tax purchaser to a tax deed after two years from the date of purchase? These questions will be considered in their order.

In Hamilton County v. Bailey, 12 Neb. 56, 10 N.W. 539 it was held that the revenue law of 1879 does not repeal the act approved February 19th, 1877, so far as it requires a notice of the sale of lands and lots upon which taxes levied prior to September 1st, 1879, are delinquent to be published in a newspaper. The question was carefully examined in that case, and we think a proper construction given to the statute. We therefore adhere to that decision. The supplement in this case is shown to have been issued as a part of the paper, and although the matter contained therein related almost entirely to lands and lots advertised for delinquent taxes, we are of the opinion it is sufficient.

In Blackwell on Tax Titles, page 243, it is said: "A publication in extra sheets which are circulated with the paper designated by law, is a legal notice; but when it appears that the extra sheets were not in fact sent to all the subscribers of the paper, the advertisement will be regarded as void. Such was the practice in Illinois from 1823 to 1830, but as the notices were all illegal in other respects, this question was never judicially determined. But there seems to be no plausible objection to a publication in extras, if the circulation of them is as extensive as...