Leavitt v. S. D. Mercer Co.

Pound, C.

This is a rehearing. At the former hearing the cause was disposed of on the authority of Green v. Heilman, 61 Nebr., 875. But the cases differ, in that in this case the lower court held the tax sale valid, and rendered a decree accordingly, whereas in the case cited the decree of the district court went on the theory of an irregular sale, and held- the purchaser subrogated to the rights of the county. There the court, without passing upon the question here raised, held that, even if the sale was irregular, the taxes were not avoided by the irregularity. But the decree now before us…