Abbott v. Lindenbower
Supreme Court of Missouri
appeal from Third District Court. I. The power of sale does'not attach to land-for non-payment of taxes until every prerequisite has been complied -with. - The party claiming under a tax deed has the burden on him to show a substantial compliance with the law through-which he claims -title. Tax sales are against common justice and right, and a-strict construction must-be given to all enactments authorizing suc-h sales. ■ II.
Read the full summary
appeal from Third District Court. I. The power of sale does'not attach to land-for non-payment of taxes until every prerequisite has been complied -with. - The party claiming under a tax deed has the burden on him to show a substantial compliance with the law through-which he claims -title. Tax sales are against common justice and right, and a-strict construction must-be given to all enactments authorizing suc-h sales. ■ II. Tax deeds are evidence only of the facts therein recited, and the Legislature has no authority to make such deeds conclusive evidence that each and every matter and thing…
1Opinion of the CourtBliss, Judge
This cause has been once before the court, and is reported in 42 Mo. 162-9. It was there held that that part of the revenue act’under consideration, making the tax deed conclusive evidence that everything required to be done by the provisions of .the act had been complied with, was unconstitutional as far as it prohibited the owner of the land from showing that the tax assessment was not made against him by name, and that judgment wa? rendered without proper notice. The court also intimated that certain other matters and omissions sought to be proved to invalidate the deed might be concluded…
2Cases cited3 opinions
- Abbott v. LindenbowerSupreme Court of Missouri · 1868
- McCormick v. FitzmorrisSupreme Court of Missouri · 1866
- Stebed v. StockSupreme Court of Missouri · 1862
3Cited by7 opinions
- Gaines v. FenderSupreme Court of Missouri · 1884
- Eaton v. BennettNorth Dakota Supreme Court · 1901
- Raley v. GuinnSupreme Court of Missouri · 1882
- Eau Claire Lumber Co. v. AndersonMissouri Court of Appeals · 1883
- State v. C. P. R. R. Co.Nevada Supreme Court · 1892
2 more not listed; retrieve them via the Exa API.