Magnolia Petroleum Co. v. Moyle

The importance of this decision, as 1 view it, impels me to make brief comment, in addition to what is said in the opinion and in which I fully concur. In affirming the judgment of the trial court as to the plaintiff’s real estate interest, the court passes upon two questions. We hold, first: That where there is no tax delinquency and therefore no tax lien to be foreclosed, a foreclosure judgment is void for want of jurisdiction of the subject matter; second, that the question of whether the action to quiet title was barred by the statute of limitations was not raised below nor passed upon by…