Farmers & Merchants State Bank v. Whitten

MISER, C.

Appellants claim judgment liens upon 320 acres of Yankton county land to which respondent holds tax deeds. The land was sold on December 12, 1921, for delinquent taxes and 'bid •in by Yankton county. County treasurer’s certificates, eight in number, were issued to the county. Each certificate recited a sale to “Yankton County for the sum of” (giving the amount) “with interest at the rate of 12 per cent, that being the lowest rate offered, he being the highest and best bidder for the same.” On April 21, 19.26, these certificates were assigned to respondent. On September 30, 1926,…