Smith v. Ryan
Court of Appeals of Kentucky
Case 98 — PETITION ORDINARY, Transferred to Equity — appeal from Breckinridge circuit court. 1. One in possession claiming under a tax title must allege and prove his-title as if plaintiff in an action of ejectment. 2. In order to recover on a tax title it must affirmatively appear that every requirement of the statute in reference to the amount of tax for which the sale was made, notice, receipt and advertisement, was complied with. (Helm v. Rayne, ■ 1 Ky.
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Case 98 — PETITION ORDINARY, Transferred to Equity — appeal from Breckinridge circuit court. 1. One in possession claiming under a tax title must allege and prove his-title as if plaintiff in an action of ejectment. 2. In order to recover on a tax title it must affirmatively appear that every requirement of the statute in reference to the amount of tax for which the sale was made, notice, receipt and advertisement, was complied with. (Helm v. Rayne, ■ 1 Ky. Law Rep., 350; Gooley on-Taxation, 419-20, 648; Covington v. People’s Building Association, Ky. Law Rep., vol. 4, 258, 738; Quinlan v.…
1Opinion of the Court
JUDGE HOLT
delivered the opinion oe the cotírt.
August 20, 1877, the appellee, John R. DeHaven, as sheriff, sold two adjoining town lots, belonging to Mary J. Bates, for the State taxes thereon for 1875 and 1876. The appellee, Pate, purchased them for $8.50, and the sheriff gave him the usual certificate evidencing the purchase. The evidence does not clearly show what they were .then worth, but certainly much more than this sum —probably from $300 to $400. Not long after the expiration of the two years within which the former owner may, under our law, redeem his property when sold for taxes,…
2Cited by18 opinions
- McGowen v. StateCourt of Criminal Appeals of Texas · 1956
- Alexander v. AudCourt of Appeals of Kentucky · 1905
- Miller v. PowersCourt of Appeals of Kentucky · 1919
- Stokes v. StateCourt of Criminal Appeals of Texas · 1904
- Moseley v. HamiltonCourt of Appeals of Kentucky · 1910
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