Kennen v. McFarling

This is an action in equity to set aside a collector's deed for land sold under the Jones-Munger Tax Law. (Laws 1933, p. 425; Art. 9, Chap. 74, R.S. 1939.) The trial court entered a decree of cancellation and defendants (claiming under the deed) have appealed.

On the first Monday in November of 1940, the collector of Audrain County sold the land in question for nonpayment of taxes for the years 1933 to 1937 inclusive. This land had been offered for sale by the collector on the first Monday in November, both in 1938 and in 1939, for the nonpayment of these taxes, and no bid was made at either…