Repealed

79-2501. History: L. 1876, ch. 34, § 138; R.S. 1923, 79-2501; L. 1933, ch. 312, § 7; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1862, ch. 198, § 10; L. 1866, ch. 118, § 89; G.S. 1868, ch. 107, § 112. CASE ANNOTATIONS 1. Homestead not exempt from lien and sale for taxes. Canine v. Finnup, 5 Kan. App. 798, 800, 48 P. 992. 2. Tax-title claimant in possession; replevin improper to determine title. Rees v. Higgins, 9 Kan. App. 832, 834, 61 P. 500. 3. Deed levied on land not subject to taxation absolutely void. Taylor v. Miles 5 Kan. 498. 4. Tax deed need not be in exact language of statute. Bowman et al., v. Cockrill, 6 Kan. 311. 5. Deed fatally defective issued; clerk compelled to issue proper deed. Clippinger v. Tuller, 10 Kan. 377, 381. 6. Omission of county and state held not fatal; substantial compliance; deed must show upon its face time when property sold. Haynes v. Heller, 12 Kan. 381. 7. Deed should recite truth though necessary to modify statutory form. Magill v. Martin, 14 Kan. 67, 80. 8. Description in deed protected from impeachment by statute of limitations. Maxson v. Huston, 22 Kan. 643. 9. Sufficiency of statements in tax deed considered; last tax deed issued for taxes of latest year paramount; tax deed extinguishes all former rights and titles; occupying claimant. Board of Regents v. Linscott, 30 Kan. 240, 261, 262, 265, 1 P. 81. 10. Tax deed passes title to minor's land. Douglass, Guardian, v. Dickson, 31 Kan. 310, 312, 1 P. 541. 11. Recitals necessary in deed issued under compromise act. Douglass v. Wilson, 31 Kan. 565, 3 P. 330. 12. Description in deed must conform to proceedings; clerk cannot change. Hewitt & Rouds v. Storch, 31 Kan. 488, 2 P. 556. 13. Deed voidable where insufficient time for redemption stated in notice. English v. Williamson, 34 Kan. 212, 214, 8 P. 214; Hill v. Timmermeyer, 36 Kan. 252, 253, 13 P. 211. 14. Land designated in tax deed with reasonable certainty. Dodge v. Emmons, 34 Kan. 732, 736, 9 P. 951. 15. Deed in substantial compliance with form valid on its face; proper omission from deed where property bid in by county. Mack v. Price, 35 Kan. 134, 10 P. 521. 16. Omission of statements concerning public auction; insufficient amount stated as consideration in deed; held not void. Davis v. Harrington, 35 Kan. 196, 10 P. 532; Jones v. Garden City, 81 Kan. 59, 106 P. 997. 17. Conveyance of land sold for taxes; conditional conveyance. Crawford v. Shaft, 35 Kan. 478, 481, 11 P. 334. 18. Purchase by attorney in opposition to client; deed held void. Cunningham v. Jones, 37 Kan. 477, 15 P. 572. 19. Omission of word "remaining"; deed valid on its face. Heil v. Redden, 38 Kan. 255, 16 P. 743. 20. Real property "last hereinbefore described"; conveyance of last description only. Spicer v. Howe, 38 Kan. 465, 16 P. 825. 21. Deed void where tax not carried out on tax roll. Moon v. March, 40 Kan. 58, 19 P. 334. 22. Deed void if printer's fee wrongfully included in charges. Blanchard v. Hatcher, 40 Kan. 350, 20 P. 15. 23. Land not within city subjected to city taxes; deed void. Hoffman v. Woods, 40 Kan. 382, 19 P. 805. 24. Evidence held insufficient to show excessive fees charged for advertising. Salls v. Barons, 40 Kan. 697, 20 P. 485. 25. Error in tax roll corrected before sale; deed valid. Torrington v. Rickershauser, 41 Kan. 486, 21 P. 648. 26. Omission of owner's name in sale notice does not vitiate title. Ireland v. George, 41 Kan. 751, 21 P. 776. 27. Copy of deed without showing of seal; record void. Kelley v. McBlain, 42 Kan. 764, 768, 22 P. 994. 28. Granting clause failing to describe property; deed held void. Wood v. Nicolson, 43 Kan. 461, 23 P. 587. 29. Lot in city addition held sufficiently described. Knote v. Caldwell, 43 Kan. 464, 468, 23 P. 625. 30. Tax deed, if sufficient in form, prima facie valid. Sanger v. Rice, 43 Kan. 580, 589, 23 P. 633. 31. Deed good where extra time for redemption stated in notice. Hicks v. Nelson, 45 Kan. 47, 25 P. 218. 32. Certificate of acknowledgment omitting "in and for said county" held good. Douglass v. Bishop, 45 Kan. 200, 25 P. 628. 33. Certificate erroneous and irregular; when land should not be conveyed. Rork v. Comm'rs of Douglas Co., 46 Kan. 175, 183, 26 P. 391. 34. County treasurer purchasing at own sale; deed and sale void. Sponable v. Woodhouse, 48 Kan. 173, 29 P. 394. 35. Irregularities in consideration, costs and subsequent taxes; deed not void. Martin v. Garrett, 49 Kan. 131, 30 P. 168. 36. Regular deed prima facie evidence of validity of prior proceedings. Smith v. Hobbs, 49 Kan. 800, 803, 31 P. 687. 37. Deed without county seal affixed is void. Reed v. Morse, 51 Kan. 141, 32 P. 900. 38. Deed held void for insufficient description of property. McDonough v. Merten, 53 Kan. 120, 35 P. 1117. 39. Husband cannot obtain tax title upon wife's real estate. Warner v. Bioquet, 54 Kan. 649, 39 P. 228. 40. Deed containing untrue recital of material fact held void. York v. Barnes, 58 Kan. 478, 49 P. 596. 41. Attornment by tenant to holder of tax deed. Sheaff v. Husted, 60 Kan. 770, 771, 57 P. 976. 42. Tax sale based on partially invalid levy; deed held voidable. Choat v. Phelps, 63 Kan. 762, 66 P. 1002. 43. Property conveyed by tax deed an original, not dependent title. Douglass v. Lowell, 64 Kan. 533, 538, 67 P. 1106. 44. Description of property held sufficient to sustain lien for taxes. Douglass v. Byers, 69 Kan. 59, 76 P. 432. 45. Validity of tax deed put in issue by unverified pleading. Curtis v. Schmehr, 69 Kan. 124, 127, 76 P. 434. 46. Deed voidable where insufficient amount stated in redemption notice; tender not condition precedent to action to set aside deed; division of costs in action to set aside deed. Shinkle v. Meek, 69 Kan. 368, 76 P. 837. 47. Granting clause held to show intention to convey all tracts; consideration for separate tracts not stated; deed invalid on face. Gibson v. Kueffer, 69 Kan. 534, 77 P. 282; Manker v. Peck, 71 Kan. 865, 81 P. 171. 48. Omissions concerning bid by county; deed defective on its face; recovery against holder of voidable tax deed; possession of property; omissions concerning manner of offering separate tracts supplied by inference. Penrose v. Cooper, 71 Kan. 720, 725, 81 P. 489, 84 P. 115. 49. Interpretation of abbreviations in description of property. Kennedy v. Scott, 72 Kan. 359, 361, 83 P. 971. 50. Apportionment of subsequent taxes to account for excessive consideration; statutory fees presumed to be part of consideration. Kennedy v. Scott, 72 Kan. 359, 361, 83 P. 971. 51. Assignee of certificate, foreign corporation; recital of residence; deed valid. Ham v. Booth, 72 Kan. 429, 83 P. 24. 52. Meaningless words in deeds disregarded and deed upheld; deed held not void on its face; deeds for October sales may be drawn under statutory form. Clarke v. Tilden, 72 Kan. 574, 577, 84 P. 139. 53. Description of property being insufficient deed held void. Kruse v. Fairchild, 73 Kan. 308, 85 P. 303. 54. Excessive consideration; land bid in by county; construction of deed. Robbins v. Brower, 74 Kan. 113, 116, 85 P. 815. 55. Several tracts sold in bulk; deed void on its face. Worden v. Cole, 74 Kan. 226, 86 P. 464. 56. Date of sale necessary to render deed valid on face. Robbins v. Frazier, 74 Kan. 697, 699, 87 P. 1136. 57. Statutory recitals; deed valid when all essential facts are recited. Havel v. Abstract Co., 76 Kan. 336, 340, 91 P. 790. 58. Several subdivisions of land described presumed to comprise one tract. Carson v. Platt, 76 Kan. 636, 638, 92 P. 705. 59. Deed held not void because of omission of word "publicly." Baughman v. Harvey, 76 Kan. 767, 768, 778, 93 P. 146. 60. Recitals liberally construed for purpose of upholding recorded tax deed. Rynearson v. Conn, 77 Kan. 160, 162, 94 P. 205. 61. Presumed that two tracts described were separately assessed, taxed, sold. Gibson v. Larabee, 77 Kan. 243, 246, 94 P. 216. 62. Section considered in connection with evidentiary effect of administrator's deed. Graden v. Mais, 77 Kan. 702, 704, 95 P. 412. 63. Recitals of deed considered and deed held invalid. Jackson v. McCarron, 77 Kan. 776, 95 P. 402; Grinstead v. Cooper, 77 Kan. 778, 95 P. 401. 64. Description of land considered, and deed held valid. Howell v. Gruver, 78 Kan. 378, 97 P. 467. 65. Omission of amount bid by county; deed void on face. Webster v. Stevenson, 80 Kan. 92, 101 P. 634. 66. Excessive consideration held insufficient to overcome presumption of validity. Morris v. Morris, 80 Kan. 134, 135, 101 P. 1020. 67. Second deed to correct defects; rights of holder of certificate. Young v. Gibson, 80 Kan. 264, 105 P. 3. 68. Validity of tax-sale proceedings; destruction of records. Salter v. Corbett, 80 Kan. 327, 329, 102 P. 452. 69. Clerical omission of statutory recital; construction according to obvious intention. Schroeder v. Griggs, 80 Kan. 357, 102 P. 469. 70. Consideration and amount of delinquent taxes omitted; deed held void. Finn v. Jones, 80 Kan. 431, 102 P. 479. 71. Presumption that lots were contiguous and comprised a single tract. Tucker v. Shorb, 80 Kan. 511, 103 P. 79. 72. Popular name of town used in description; deed not void. Goodrow v. Stober, 80 Kan. 597, 102 P. 1089. 73. Deed valid although items of consideration not shown. Burton v. Carrier, 80 Kan. 696, 103 P. 84. 74. Amount for which land was bid off held sufficiently shown; omission of recital showing assignment of certificate; deed not void. Neiswanger v. Ord, 81 Kan. 63, 68, 105 P. 17. 75. Deed issued more than four years after sale held valid. Gibson v. Young, 81 Kan. 185, 105 P. 3. 76. Recital in compromise deed concerning subsequent taxes held sufficient; recital that owner has not offered to redeem held sufficient. Steele v. Dye, 81 Kan. 286, 289, 105 P. 700. 77. Recital concerning consideration; substantial compliance with form; deed held valid. Ludwick v. Dean, 81 Kan. 292, 294, 105 P. 525. 78. Erroneous computation of interest; general recital in deed limited by special recitals; description of party executing deed; signature interpreted to sustain deed. Milburn v. Beaty, 81 Kan. 696, 106 P. 1065. 79. Consideration for each separate tract not recited; presumption of validity; time of payment of subsequent taxes omitted; presumption; interest; small discrepancy in amount deemed trivial; insufficient to avoid deed. Gibson v. Garst, 81 Kan. 741, 107 P. 40. 80. Deed executed more than four years after sale held valid. Gibson v. Wood, 81 Kan. 891, 106 P. 1005. 81. Selling price omitted; misstatement of cost of redemption; presumptions; validity. Van Buskirk v. Lawrence, 82 Kan. 76, 107 P. 538. 82. Sufficiency of acknowledgment considered. Less v. Yeats, 82 Kan. 105, 107 P. 787. 83. "No person bid," equivalent to "property could not be sold." Wood v. Cross, 82 Kan. 215, 107 P. 559. 84. Consideration for each tract not sufficiently stated; deed not void; sale of land to best bidder; recitals in deed; recitals show separate certificate issued for each tract sold. LeCompte v. Smith, 82 Kan. 543, 108 P. 810. 85. County operating under ch. 162, L. 1891; deed presumed issued under such act. Saum v. Dewey, 84 Kan. 811, 812, 115 P. 570. 86. Deed vests absolute title in fee simple. Cone v. Usher, 86 Kan. 880, 884, 122 P. 1049; Beeler v. Elwell, 92 Kan. 586, 590, 141 P. 551. 87. County operating under ch. 162, L. 1891; deed hereunder not strictly applicable; recitals. Crick v. Jones, 87 Kan. 93, 94, 123 P. 722. 88. Several tracts sold in bulk, deed void on its face. Hetzer v. Koogler, 87 Kan. 37, 40, 123 P. 876. 89. Lessees cannot dispute title of landlord held under tax deed. Whittle v. Hughes, 88 Kan. 702, 704, 129 P. 1172. 90. Tax-deed holder's rights are statutory not equitable. Taylor v. Adams, 89 Kan. 716, 719, 132 P. 1002. 91. Deed valid on face; title quieted although irregularities in proceedings. Beeler v. Elwell, 92 Kan. 586, 590, 141 P. 551. 92. Merger of tax title and other conveyances considered. Jinkiaway v. Ford, 93 Kan. 797, 803, 145 P. 885. 93. Land sold for taxes; deed on record five years; action barred. Despain v. Despain, 98 Kan. 707, 708, 160 P. 219. 94. Quantity of land not shown; deed void. Ditmers v. Rogers, 100 Kan. 115, 163 P. 795. 95. Holder of tax deed cannot acquire good title until all back taxes paid. Sedgwick County Comm'rs v. Conners 121 Kan. 105, 108, 245 P. 1030. 96. Rights of one in possession five years under deed valid on face. Main v. Doty, 126 Kan. 667, 668, 271 P. 287. 97. K.S.A. 79-2416 affects time when tax deed may be executed. Dieterich v. 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