Magnolia Petroleum Co. v. Moyle

I dissent on the fundamental grounds that since the taxes on appellee’s real estate — an ownership of minerals in place — were at no time delinquent the county and consequently the court had no jurisdiction of the subject matter, as far as such ownership was concerned, and hence could not make a valid order of sale. The result of this decision is that real estate in this state owned by k nonresident may be erroneously bid in for “delinquent” taxes and subsequently sold at foreclosure sale- — - all without the owner’s actual knowledge — even though the taxes have at all times been paid and are…