State Land Board v. Ransom

This is an appeal by the State Land Board of Oregon from the decree of the circuit court directing that the administrator of the estate of Olaf Ohlsen, deceased, sell the real property and pay the proceeds to the State Land Board, said property to be sold subject to the lien of the taxes accrued and due against said property up to the 30th of April, 1936. It is the portion of the decree in italics to which the appeal is directed and which is claimed to be erroneous.

The facts in the case are stipulated substantially as follows: Olaf Ohlsen, a resident and inhabitant of Clatsop county, Oregon,…