Tyler v. Cass County
North Dakota Supreme Court
PPPJAL from district court, Cass county; Hon. Vm. B. McConnell, Judge. In absence of a statute the maxim caveat emptor applies to the fullest extent to purchaser of tax-title.
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PPPJAL from district court, Cass county; Hon. Vm. B. McConnell, Judge. In absence of a statute the maxim caveat emptor applies to the fullest extent to purchaser of tax-title. Cooley on Taxation, (2d Ed.) 546; Devlin on Deeds, vol. 2, §§ 1349-51; Black on Tax Titles, §§ 263,269; Blackwell on Tax Titles, §§ 53, 66,67,442; ■ Desty on Taxation, vol. 2, p. 1011. To bring the case within the statute, the sale must have occurred by the mistake or wrongful act of the treasurer; but he makes no mistakes, and commits no wrong in pursuing the command of his tax warrant. Cooley, 797; Desty, vol. 2, p.…
1Opinion of the CourtBartholomew, J.
This action was commenced by the presentation by plaintiff of a claim to the board of county commissioners of the defendant county, by which plaintiff sought to recover certain money paid by him as the purchase price of tax-sale certificates on certain real estate sold by defendant’s treasurer for delinquent taxes at the annual tax-sale on October 6, 1885. The board of county commissioners refused to allow the claim, and plaintiff appealed under the statute to the district court. In that court the case was tried upon an agreed statement of facts without a jury. From this statement it appears…
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