Board of County Commissioners v. Whelen

For the failure on the part of the owner to pay taxes theretofore assessed and levied upon it, the county treasurer of Rio Grande County in 1891 advertised for sale the Empire Canal. ÍTo one offered to purchase thereat, and, under the statute, the treasurer bid in the property for the county, to which he issued a tax certificate in the regular form. Afterwards, as the statute provides, W. T. Lambert paid to the treasurer the amount of the tax for which the sale was made, together with interest thereon, and the county clerk in behalf of the county assigned the tax certificates to him. This…