Fox v. Townsend

Taxation—Assessment-Roll—Absence of Dollar-Mark—Invalidity of Sale and Deed.—An assessment of land, which shows on the face of the assessment-roll that there was no dollar-mark or other mark, sign, word, or abbreviation, or explanation to indicate what was meant by the figures in the column designed to show the value of the property and the amount of the taxes, is void, and a sale for delinquent taxes and deeds made thereunder are likewise void.

Id.—Certificate of Sale to State—Repeal of Law Requiring—Recitals of Deed.—Upon the repeal of section 3776 of the Political Code, providing for a certificate of sale for land sold to the state for delinquent taxes, the provisions of section 3786 of that code, to the effect that the deed to the state must contain a recital of the matters contained in the certificate, became nugatory.

Id.—Time of Redemption—Error in Recital—Curative Act of 1903. —An imperfection in a deed to the state of land sold for delinquent taxes, in stating the time when the right of redemption had expired, was cured by the confirmatory act oi February 28, 1903.

Id.—Corrected Deed to State.—When a tax-deed to the state does not conform in its recitals to the facts, the tax-collector is authorized to execute a second and corrected deed, but he has no power to execute a second deed which misstates the facts respecting any proceeding prior to its execution. Such a deed would be void.

Id.—Presumption as to Regularity of Corrected Deed.—If an order of the board of supervisors, as provided for by section 3805b of the Political Code, were necessary to authorize the tax-collector to execute an amended tax-deed, it will be presumed, in support of such a deed, that it was' executed by that officer under proper authority and direction.

Id.—Corrected Deed after Conveyance by State.—It is no objection to a corrected tax-deed to the state that it was executed after the state had parted with its title to the land.

Id.—Deed Based on Assessment of Mortgage Interest.—Under section 4 of article 13 of the constitution, a tax-deed, which described the property assessed and conveyed as a mortgage interest in a specifically described tract of land, is sufficient to convey the land described.

Id.—Failure to Note Delinquent Sale on Subsequent Assessment.— Where land had been properly sold to the state for delinquent taxes for the year 1894, the failure of the fiscal officers to stamp upon the assessment-book for the year 1895 the fact that it had been sold for taxes and the date of the sale, as required by section 3801 of the Political Code as enacted in 1895, did not affect the validity of such sale.

Id.—Notice of Delinquent Sale.—The words “sold to the state,” stamped on the assessment for the subsequent year, were sufficient to impart notice of such sale to the fiscal officers and also to the owner of the land.