Buschow Lumber Company v. Witt

In 1942 and in 1943 Buschow Lumber Company procured from the State deeds purporting to convey lands that had been sold in 1931 for 1930 taxes. It is conceded that assessments not authorized by law1 were extended and included in the tax exactions, resulting in void sales. These jurisdictional defects, however, were not called to the Court's attention in 1936 when the State's decree of confirmation was rendered.2

J. C. F. Motz owned 120 acres of the forfeited land. Other tracts, aggregating 153.51 acres, were owned by W. L. Hook. In April 1947 Swindle procured a quitclaim deed from Hook, and in…