A Treatise on the Law of Tax Titles; Their Creation, Incidents, Evidence, and Legal Criteria (Paperback)

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1893 Excerpt: ...of the delinquent had been exhausted before the sale of his real estate, or that he had no such property, such deed, unless accompanied by proper evidence of that fact, is not admissible as evidence of title.16 But still, where land is sold without, first exhausting the personalty, although the sale is ineffectual to convey title, yet it will transfer to the purchaser the lien of the state, and is therefore not absolutely void; and a complaint to set aside the sale and enjoin the auditor from issuing a deed, on that ground, will not be sustained.17 And the failure of the collector to make the taxes out of available personal property will not save the delinquent owner from the penalty, or "Cones v. Wilson, 14 Ind. 405; Catterlin v. Douglas, 17 Ind. 213; Bowen v. Donovan, 32 Ind. 379; Ring v. Ewing, 47 Ind. 240; Abbott v. Edgerton, 53 Ind. 196; McWhinney v. Brinker, 64 Ind. 360; Sharpe v. Dillman, 77 Ind. 280; Morrison v. Bank, 81 Ind. 335; Volger v. Sldener, 86 Ind. 545; Helms v. Wagner, 102 Ind. 385, 1 N. E. Rep. 730; Michigan Mut. Life Ins. Co. v. Kroh, 102 Ind. 515, 2 N. E. Rep. 733; Scales v. Alvls, 12 Ala. 617; Davis v. Minge, 56 Ala. 121; Rathbun v. Acker, 18 Barb. 393; Johnson v. Hahn, 4 Neb. 139; Richardson Co. v. Miles, 7 Neb. 118; Wllhelm v. Russell, 8 Neb. 120. Under the Kansas tax law of 1868, only goods and chattels belonging to the tax payer can be levied upon and sold under the treasurer's warrant for unpaid taxes on personal property; real estate cannot be so sold. Kirk wood v. Magill, 6 Kans. 540. A tax collector, to Justify a resort to a sale of land for non-payment of taxes, (under a statute requiring him to arrest the body of the debtor before selling land, ) testified that the debtor had left the state with the apparent purpose of re...