Hill v. Sherwood
Supreme Court of Missouri
Appeal from Newton Circuit Court. — Hon. M. Gr. McGtKegob, Judge. “ If the tax be paid before the sale, the lien of the state is discharged, and the right to sell no longer exists. When the owner has performed all his duties to the government, no court would sanction, under any circumstances, the forfeiture of his rights of property.” Black.
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Appeal from Newton Circuit Court. — Hon. M. Gr. McGtKegob, Judge. “ If the tax be paid before the sale, the lien of the state is discharged, and the right to sell no longer exists. When the owner has performed all his duties to the government, no court would sanction, under any circumstances, the forfeiture of his rights of property.” Black. Tax Titles, 484. “ Payment of the tax by the owner, or by any one entitled to make it, is an absolute defeat and termination of any statutory power to sell.” Cooley on Tax. 322. A sale by the collector is of no validity if the taxes were in fact paid.…
1Opinion of the CourtBeaoe, J.
This is an action of ejectment to recover possession of a certain tract of land in Newton county. The case was tried by the court without a jury on an agreed statement of facts. The single question presented on the record is, whether a sheriff’s deed in regular form to a purchaser at a tax sale, under an execution on a judgment rendered in an action in the circuit court on a back-tax bill in favor of the state at the relation of the collector, for the taxes of the year 1877, properly levied and assessed, extended and returned delinquent, against a non-resident land-owner properly served by…
2Cases cited4 opinions
- Jones v. DriskillSupreme Court of Missouri · 1887
- Allen v. McCabeSupreme Court of Missouri · 1887
- Wellshear v. KelleySupreme Court of Missouri · 1879
- Brown v. WalkerSupreme Court of Missouri · 1884
3Cited by6 opinions
- Spitcaufsky v. HattenSupreme Court of Missouri · 1944
- Boyd v. EllisSupreme Court of Missouri · 1891
- Gibbs v. SouthernSupreme Court of Missouri · 1893
- Mangold v. BaconSupreme Court of Missouri · 1910
- Evarts v. Missouri Lumber & Mining Co.Supreme Court of Missouri · 1906
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