Federal Tax Co. v. Board of Com'rs

Plaintiffs below have appealed from adverse judgments denying recovery on tax sale certificates and tax deeds alleged to be void, in case 32357, arising from the annual tax sale in the years 1923-26 and 1928; and tax certificates with endorsements thereon alleged to be void, in case 32358, arising from the annual sales in the years 1927-28.

Recovery was sought under the provisions of 68 O.S. 1941 §390, not because of the nontaxability of the land or any part of it, but because the sales were alleged to be “otherwise illegal” in that (1) the delinquent lands or lots were not sold at public sale…