Abbott v. Lindenbower
Supreme Court of Missouri
Appeal from Polk Circuit Court. I. Tbe legislature is not competent to declare that a tax deed shall be conclusive evidence of the regularity and validity of the prior proceedings, as such an exercise of the power of taxation would amount to a legislative transfer, without cause and without due process of law, of the property of one citizen to another. A tax sale can only be maintained when the law has been strictly pursued.
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Appeal from Polk Circuit Court. I. Tbe legislature is not competent to declare that a tax deed shall be conclusive evidence of the regularity and validity of the prior proceedings, as such an exercise of the power of taxation would amount to a legislative transfer, without cause and without due process of law, of the property of one citizen to another. A tax sale can only be maintained when the law has been strictly pursued. (Rubey v. Huntsman, 32 Mo. 501.) H. There are essential and indispensable requisites of the power of taxation which must be observed, or the owner’s title cannot be…
1Opinion of the Court
Holmes, Judge,
delivered the opinion of the court.'
This was an action of ejectment upon a tax title. On the trial, the plaintiff offered in evidence the collector’s deed, executed to him under the provisions of the statute of 1864 (Adj. Sess. Acts 1863-4, p. 89, §§ 21, 22), which provided that the deed should “vest in the grantee, his heirs and assigns, the title to the real estate therein described,” and should be “ held and received, in all courts and places where the title to the real estate thereby conveyed is involved, as conclusive evidence that each and every act and thing required to…
2Cases cited2 opinions
- Allen v. ArmstrongSupreme Court of Iowa · 1864
- Whitney v. . ThomasNew York Court of Appeals · 1861
3Cited by52 opinions
- Roberts v. First National BankNorth Dakota Supreme Court · 1899
- O'Donnell v. WellsSupreme Court of Missouri · 1929
- Gaines v. FenderSupreme Court of Missouri · 1884
- State ex rel. Wyatt v. Wabash RailroadSupreme Court of Missouri · 1893
- Bannon v. BurnesU.S. Circuit Court for the District of Western Missouri · 1889
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