Maxwell v. Hatherly

In 1921 James Maxwell was the owner and in possession of the southwest quarter of section 12 and the defendant Hatherly was the owner of the southwest quarter of section 11 in the same township in Kittson county. Taxes were delinquent on Maxwell’s quarter, amounting to $122.43. He directed his banker to remit the amount to the county treasurer in payment thereof. This was done and the treasurer received the check but through some mistake on his part, or on the part of the banker, credited the same in payment of taxes on the defendant’s quarter. The tax receipt was sent to Maxwell but he did…