Glenn v. Stewart

The opinion of the court was delivered by

MASON, J.:

The only question here involved is', whether the trial court erred in holding a tax deed,, which had not been of record for five years, to be invalid as a conveyance of title.

The charge for which the land was sold included two-penalties of fifteen cents each. By the terms of the statute which requires the county clerk to add these-penalties to the tax-roll (Gen. Stat. 1901, § 7621) their amount, computed with mathematical exactness, would, have been 14 85/100 cents. The statute also provides-that the clerk in making up the tax-roll shall…