Palbicke v. Takami

This cause is before us on appeal from an order dismissing bill of complaint in a suit which was instituted to foreclose á tax deed. The bill of complaint was filed on December 21, 1931. It alleges that the tax deed was issued on December 15, 1926. There is no allegation in the bill of complaint sufficient to show that the tax deed was a valid instrument at the time of the institution of the suit and this question was raised by demurrer.

Section 794, R. G. S., 1020, C. G. L., provides as follows :

“When the holder of a tax deed goes into actual' possession, occupancy and use of the land…