Sullivan v. Donnell
Supreme Court of Missouri
Appeal from Jackson Circuit Court. — How. Turwer A. GrILL, Judge. (1) It is the policy of the law, at the present day, to uphold tax titles. “The time has gone by,” says Judge Cooley, “when the proceedings of taxing officers are to be criticised with microscopic nicety, and the exact time and method of every step examined to detect a departure from the law, however insignificant or unintentional.”
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Appeal from Jackson Circuit Court. — How. Turwer A. GrILL, Judge. (1) It is the policy of the law, at the present day, to uphold tax titles. “The time has gone by,” says Judge Cooley, “when the proceedings of taxing officers are to be criticised with microscopic nicety, and the exact time and method of every step examined to detect a departure from the law, however insignificant or unintentional.” Stockle v. Silsbee, 41 Mich. 615; Rdby v. Quinn, 76 Mo. 263; 1 Flippan (6 U. S. Cir.) 472 ; Cooley on Taxation, pp. 206-7. (2) It was certainly the intention of the legislature that a tax deed under…
1Opinion of the Court
Black, J. —
This is an action of ejectment .for lot 6, block “II,” Ransom & Talley’s addition to the City of Kansas. Defendant relies upon a tax deed made by the collector of that city under its charter, for taxes due for 1877. The deed is based upon a sale at which the city comptroller bid off the property for $2.82, the amount of the tax, certificate assigned to- Cannon, and by him assigned to Crane, to whom the tax deed was made on the eighth of June, 1881. The tax deed, which was offered in evidence and excluded by the court, recites that the property was subject to taxation for 1877, and…
Also in this document: Concurrence.
2Cases cited2 opinions
- Hopkins v. ScottSupreme Court of Missouri · 1885
- Prindle v. CampbellSupreme Court of Minnesota · 1864
3Cited by12 opinions
- Bannon v. BurnesU.S. Circuit Court for the District of Western Missouri · 1889
- Meriwether v. OverlySupreme Court of Missouri · 1910
- Schlafly v. BaumannSupreme Court of Missouri · 1937
- Bingham v. BirminghamSupreme Court of Missouri · 1890
- Dameron v. JamisonSupreme Court of Missouri · 1898
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