Davidson v. Kepner
North Dakota Supreme Court
Appeal from the District Court of Eddy Couuty, Buttz, J. Plaintiff appeals. A tax deed is always based upon the certificate of sale for taxes previously issued. Comp. Laws 1913, §§ 2192, 2206; 37 Cyc. 1443. “Where separate parcels of land are separately sold at the same tax sale to the same purchaser, there is no legal objection to their being united in one conveyance.” 37 Cyc. 1430. In drawing the tax deed, the auditor is not presumed to need to go beyond the certificate.
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Appeal from the District Court of Eddy Couuty, Buttz, J. Plaintiff appeals. A tax deed is always based upon the certificate of sale for taxes previously issued. Comp. Laws 1913, §§ 2192, 2206; 37 Cyc. 1443. “Where separate parcels of land are separately sold at the same tax sale to the same purchaser, there is no legal objection to their being united in one conveyance.” 37 Cyc. 1430. In drawing the tax deed, the auditor is not presumed to need to go beyond the certificate. Rector & W. Cta. v. Maloney, 15 S. D. 271, 88 N. W. 575; Beggs v. Paine, 15 N. D. 436, 109 N. W. 322. It would seem to be…
1Opinion of the CourtBirdzell, J.
This is an action to quiet title to lots 3, 4, and 5 of block 15 in the city of New Bockford. • The plaintiff and appellant claims title under a tax deed. It appears that the property was sold for the delinquent taxes of 1908, and the certificate of sale issued to one D. F. Ellsworth, who later assigned the same to the plaintiff. The trial court found that the lots in question, together with lots 6 and 7 in block 15, had been separately assessed, but that they were sold *201in masse for a gross consideration of $23.65 ; that the certificate showed-that the sale had been conducted as stated, and…
2Cases cited3 opinions
- Jackson v. MasonMichigan Supreme Court · 1906
- G. F. Sanborn Co. v. JohnsonMichigan Supreme Court · 1907
- Snyder v. IngallsSupreme Court of Minnesota · 1897
3Cited by7 opinions
- Strom v. GiskeNorth Dakota Supreme Court · 1954
- Wittrock v. WeiszNorth Dakota Supreme Court · 1955
- Messer v. HenleinNorth Dakota Supreme Court · 1942
- Lawyer v. SamsIdaho Supreme Court · 1951
- Johnson v. WelchIdaho Supreme Court · 1929
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