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57 Ind. 276

Ward v. Montgomery

Indiana Supreme Court

Decided May 15, 1877

Indiana Supreme Court · decided 1877-05-15

<p>Taxes.—Assessment of.—Action to Quiet Title.—Evidence.—Tax Deed.—Personaüyushould be first Sold.—Where a tax deed fails to show that the personal property 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 such fact, is inadmissible as evidence of title.</p> <p>Same.—Defect in Tax Deed.—Remedy of Solder.—Decree.—Where, in such action, through defects in his tax deed, the holder fails to establish his title to the real estate, he is entitled to have a decree against the realty for the amount found due him, under the provisions of section 257,1 B. S. 1876, p. 129.</p>

Relies on Ellis v. Kenyon · Abbott v. Edgerton

Good law ✅— No negative treatment on recordhow we know

Decided 1877-05-15

How this case has been cited

Cited by 27 later decisions — most recently November 1894 · most notably State ex rel. MacKenzie v. Casteel (1887), Barton v. Anderson (1886)

27 state decisions

220187718801890decided

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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Perkins, C. J.

¶1Suit by Ward, plaintiff and appellant, to quiet title to a tract of land he holds by virtue of a tax sale and deed.

¶2Answer in general denial.

¶3On the trial, the plaintiff offered in evidence his tax deed. The defendant objected to its admission, till proof had been made showing that the sale, on which the deed was given, was legal. And the bill of exceptions states, “ Said plaintiff making no offer to prove said precedent steps then or at any other time, the court sustained the objection, and excluded the deed.”

¶4There was no error in this. The court pursued the correct practice. It did not exclude the evidence, till it had given the party offering the item time to say whether he could, in the course of the trial, supply the further proof necessary to make the deed available as evidence. The Pittsburgh, etc., R. W. Co. v. Conway, ante, p. 52.

¶5Personal property, if such is possessed by the owner of the realty, within the jurisdiction of the officer, must be sold for taxes before the realty. Abbott v. Edgerton, 53 Ind. 196. And unless the tax deed shows that such was the fact, or that personal property could not be found, proof aliunde of the facts must be given on the trial, before the tax deed is of any force as evidence of title. Ellis v. Kenyon, 25 Ind. 134, is in point. The tax deed is evidence only of the facts recited in it. 1 R. S. 1876, p. 123, sec. 224; and the deed in question made no recitation on the subject of personal property.

¶6The court then proceeded, under section 257, 1 R. S. *2781876, p. 129, to ascertain the amount due the plaintiff, and gave him a decree therefor. The defendant excepted. The action of the court was within the statute.

¶7The judgment is affirmed, with costs, etc.

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