¶1Appellee brought an action in ejectment in the court below, against appellants. Appellants’ demurrer to the complaint was overruled, an answer of general denial, together with several paragraphs setting up special matters in defense, -was filed; appellee’s demurrer to the special paragraphs of answer sustained and exceptions reserved; the cause submitted to a-jury for trial, and a general verdict returned in favor of appellee, together with answers to interrogatories returned by the jury. Appellants’ motion for a new trial was overruled, and judgment rendered in appellee’s favor on the verdict.
¶2The errors assigned by .each appellant severally call in question the action of the court in overruling appellants’ demurrer to the complaint, in sustaining the- demurrers to the second, third and fourth paragraphs of appellee’s answer, and in overruling appellants’ motion for a new trial.
¶3The cause was begun in the Superior Court of Marion County, where a trial was had, a new trial granted, and the venue of the cause then changed to the Shelby Circuit Court, and there the trial had, which resulted in the judgment from which this appeal wás taken.
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¶7This assignment properly calls in question the ruling of the court upon the motion for a new trial of the issue which resulted in the judgment from which the appeal is taken. No other trial had anything whatever to do with the judgment of the court and the ruling complained of. We think the assignment properly presents to this, court the ruling of the court below upon appellants ’ motion for a new trial.
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¶9It is earnestly insisted-by appellee that the bill of exceptions contained in the record is not properly a part of the record, for the reason that the same was not signed by the judge or presented to him within the time allowed by the court for the presentation of-such bill of exceptions.
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¶11It is the theory of the appellee that before the court, or judge in vacation, is empowered to extend the time within which a bill of exceptions may be filed, a verified petition must be filed, showing that the failure of -the party presenting the bill to present it within the time granted was due to the inability or failure of the court reporter to prepare and furnish a transcript of the evidence, as provided in the act of April 15, 1905 (Acts 1905, p, 45, §661 Burns 1908). In this view we cannot concur. The statute in question provides that “whenever time has been given in which to file any bill of exceptions, the court, if in session, or the judge thereof, in vacation, may on a proper showing under oath, either in term time or vacation, grant an extension of time. And it shall be the duty of such court or judge to grant a reasonable extension of time to file the bill of exceptions containing the evidence. Provided, the failure to tender such bill of exceptions is due to the inability or failure of the court reporter to prepare and furnish a transcript of the evidence. ” We do no.t understand from this statute that any notice is required to be given an adverse party. It is not in fact an adversary proceeding. The statute does not *568require a petition in writing to be presented either to the court or judge. It does require that' the person making the application for the extension of time shall make a proper showing, under oath. This can be done as well by the sworn' testimony, taken orally, of the parties as by a written, verified petition. It is a matter addressed to the discretion of the court. The judge of the court must be satisfied that facts existed justifying the extension of time, and there is no reason why a notice should be given to the adverse party, or that the bill of exceptions should be submitted for his inspection. The statute providing for the filing of bills of exception does not require that they be submitted to the adverse party. The judge of the court is responsible for the granting of time. If his discretion is abused, that fact might be presented. We take it that a judge or court will have no right, under the statute, to grant parties an unreasonable time, but when the record discloses that an application for additional time was made to the court or to the judge, and that it was granted, and that no unreasonable time- was given, it will be presumed, in favor of the action of the judge or court, that a proper showing was made.
¶12Among the reasons assigned for a new trial were that the evidence was insufficient to sustain the verdict, and that the court erred in giving certain instructions to the jury.
¶13There was introduced in evidence the record of a decree in a suit brought in the Superior- Court of Marion County by Charles Mathews,, joined with William and Henry Guy, against the appellant McGxuder, to quiet their title to the premises described in the complaint, entered prior to the commencement of this action, and in which it was determined (1) that appellant McGruder had a valid lien on the premises for the taxes, penalty, interest and costs for which the land had been sold at the tax sale, upon which a tax deed was made, and under which tax deed the appellant claimed title; (2) that the plaintiffs in that case, Mathews and the Guys, take nothing by their suit.
¶14*569The appellee claims title unde;' Mathews by a conveyan.ce made subsequent to the judgment. Each of the parties to this action asserts that this judgment concludes his adversary, appellants contending that it adjudicates the question of title against Mathews, and that appellee, being in privity of title with him, is therefore equally concluded; while appellee contends that the question of Matthews’s title was not adjudicated in that proceeding, but that the rights of the appellant McGruder under his tax deed were, and that it was conclusively determined that he had but a lien on the premises, and not the title.
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¶17With reference to the second contention, there was evidence in the case from which the jury might find, and they did in fact find, by their answers to interrogatories, that, at the time the taxes on the premises became delinquent for the years 1889 and 1890, the owners of the premises were nonresidents of the State.
¶18The provisions of the sections of the statute, the noncompliance with which by the county treasurer is relied upon to defeat McGruder’s tax deed, are as follows: “After the third Monday of April, the treasurer shall cause a list to be made of the delinquents, with the amount due from each, and with a separate column headed ‘Return,’ which list shall be certified to be correct by the auditor, and shall then proceed with such list, … call, either in person or by deputy, upon every person named in the duplicate who is delinquent, and who resides in the county, and he shall make demand for the amount of such delinquent taxes, … of each resident delinquent, and if the taxes … are not paid on such demand, he shall "proceed immediately to levy upon sufficient personal property of such delinquent to pay such taxes, * # * and to sell the same. … When he can find no personal property of such delinquent within the county upon which to levy, after diligent search therefor, he shall make, opposite the name of said person on said list, in .the column marked ‘Return,’ a special return, setting forth the fact, … which return shall be prima facie evidence of the facts therein recited.” §8571, supra.
¶19Section 8572, supra, provides as follows: “County auditors shall not be authorized to credit the 'treasurer with any uncollected delinquency for which he claims credit, unless such treasurer shall show, by proper returns as above provided, verified by his oath or affirmation, that he has dili*571gently sought for and been unable to find any personal property from which to collect such"taxes.”
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¶22The court instructed the jury, over the appellants’ objection, as follows: “11. Where a defendant relies upon a tax deed as evidence of title in himself, and to defeat an ejectment action against him by one holding' a record title to the premises from the United States government, it must be shown that all the requirements of the statutes relating to the sale of lands for delinquent taxes upon which said deed was issued have been complied with; and if any one of the provisions of law requiring such sales of land- for taxes has not been complied with by the proper officers, then I instruct you that such tax deed is invalid and ineffectual to convey title, and your verdict should be for the plaintiff.”
¶23The twelfth instruction, given by the court over appel-. Tants’ objection, is as follows: “If you find from the evidence that the real estate described in the complaint was sold for taxes for the years 1889 and 1890, and- if you further find from the evidence that at the time such sale was made there was no return, duly verified by the county treasurer, on file with the county auditor, showing the lands and lots delinquent for unpaid taxes, and that the county treasurer had diligently sought for and had been been unable to find any personal property from -which to collect such taxes, or that having made a levy he was enjoined or otherwise prevented from making a sale or collection by a court *572of competent jurisdiction, then I instruct you that the law regulating the sale of land for taxes was not complied with, and such sale was invalid, and the deed executed thereon is ineffectual to convey title, hut confers on the holder thereof only a lien on the premises, and your verdict should be for the plaintiff.”
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¶26For these errors of the court the cause is reversed, with instructions to the court below to grant a new trial.