Richard v. Carrie

— This suit was by the appellee, who sought the ejectment of the appellants from lands, the title to which he claimed under a tax sale and deed. The sale was made in 1885, the deed was made in 1894, and the trial was had in 1895. There is but one question in the case: Did the burden rest upon the appellee to prove that at the time of the sale the delinquent owner had no personal property subject to sale for the payment of the taxes? In affirming that the burden so rested upon the appellee the appellants cite Earle v. Simons, 94 Ind. 573, involving a sale under the tax law of .1872.

In that…