Black v. Johnson

The opinion of the court was delivered by

Smith, J.:

In September, 1889, the Sioux Investment Company purchased a tax certificate on the real estate in controversy. Afterward, and in October fol*48lowing, the company sold and assigned this certificate to F. B. Hutchens, trustee, who thereafter paid the subsequent taxes for 1889, 1890, and 1891. At each payment Hutchens sent the certificate to the county treasurer with directions to enter the assignment of the certificate on the treasurer’s books and on the clerk’s duplicate. This the treasurer neglected to do. In September, 1893, Hutchens took out…