Colline v. Jolley

The district court held that the tax deed in question was void upon its face, and gave judgment awarding the plaintiff possession and the defendant a lien for the taxes and interest.

The deed recited a sale to the county for $6.62 on September 3, 1895, and an assignment of the certificate on May 22, 1899, for $9.92, which is thirty-nine cents less than the amount of the tax and charges for which the land had been sold, with interest to the date of the assignment. The deed also recited that the subsequent taxes for 1895, 1896, and 1897, amounting to $38.20, had been paid by the purchaser. As…