Majority
Headnote
Tax-Sales—Certificate op Sale—Liens foe Taxes—Statute op Limitations.—The general statute of limitations operates only to bar suits, and does not apply to the holders of certificates of sale for taxes, or to the lien of the state for taxes, which passes to the purchaser and which can be foreclosed without suit by the issue of the tax-collector’s deed, and in no other way.This is a suit to quiet title to land. ' The judgment in the court below was for plaintiff. The appeal is from an order denying the defendant’s motion for a new trial. The complaint was filed May 5, 1899.. The answer sets up three alleged “liens” on the property, of the aggregate amount of $176.08, based on certificates of tax-sales to one Bosworth, defendant’s assignor, of dates, March 30, 1885, March 26, 1886, and April 5, 1887, respectively. There is no prayer for affirmative relief in the answer, but it • is alleged that the defendant ought not to have a decree quieting his title, unless up on-the condition of paying the above amount.
The motion for a new trial was based on the ground of insufficiency of the evidence to justify the decision of the court; and the only specification that requires consideration is, that “the evidence is insufficient to justify the decision that the defendant, Dougherty, is not entitled to a "lien upon the . . . property [in question] for the amount specified in the answer,” etc. The evidence bearing on this specification— which is all the evidence in the bill of exceptions—is: 1. A stipulation to the effect “that the plaintiff was, at the commencement of the suit, the owner of the lands and premises described in the complaint, except in so far as the said lands and premises might be affected and encumbered by the liens asserted by the defendant, based on the tax-certificates and proceedings mentioned in the answer,” etc.; that “at the time the tax-certificates and deeds hereinafter mentioned were executed, the property was assessed to the predecessors in interest of the plaintiff”; and “that since the year 1888 the taxes upon said property had been paid by said plaintiff, ’ ’—from which it is to be inferred that the plaintiff and his predecessors have been continuously the owners and
The decree adjudged the plaintiff to be the owner in fee simple of the land, and that his title be “forever quieted as against any claim whatever of said defendants”; who, it is further adjudged, “are forever enjoined from asserting any title to said property adverse to said plaintiff.” The effect of the decree is therefore twofold,—that is to say: 1. To quiet the plaintiff’s title against the liens set up by defendant, without requiring the plaintiff to pay them; and 2. To adjudge void his existing title (or alleged title) to the land under his certificates, with his right to receive his deed from the tax-collector, and also such future title as he might after-wards acquire under the deed, if it should be issued. It is as to the latter part of the adjudication only that any question can arise; for we do not doubt that, in view of the laches of the defendant in asserting his alleged liens during a period of from twelve to fourteen years, the court was justified in quieting the plaintiff’s title, without requiring them to be paid,— thus leaving the defendant to his legal rights. But the question to be considered is whether the court, on the evidence, was justified in adjudging the defendant’s title, present and prospective, to be void; which again involves two others,—the one touching the validity of the sales; the other—assuming their original validity—as to their continued vitality to the
This leaves us to consider only the question of the validity of the certificates of tax-sale at the time of the commencement of the suit, on the assumption of their original validity; as to which it is urged by the respondent that they are barred by the statute of limitations. But we do not see how this can be. The statute operates only to bar suits, and hitherto the defendant has had no cause of action to be barred. He has indeed certain liens; but these can be foreclosed without suit by the issue of the tax-collector’s deed, and in no other way, and to this right the statute can have no direct application.
But though the right of the defendant to his deed may not be directly barred by the statute, yet it may be affected indirectly. For if the deed when received would not avail him in a suit to recover possession from the plaintiff, his lien would be of no substantial validity, and the court below would be justified in adjudging it void; and this, we think,
1 85 Am. Dec. 94 .
Biit whether mere “occupancy,” as distinguished from “adverse possession,”—if it can be distinguished in cases where the latter term is grammatically applicable,—be sufficient to confer a title by prescription as against the defendant, need not in this case be definitely determined; for here there are other facts from which adverse possession must be inferred, or from which the court was justified in inferring it. For from the fact that the land was sold under an assessment against the plaintiff’s “predecessors,” and that when the suit was commenced he had acquired the title, it follows that those predecessors must, prior to the end of the year 1888, when he commenced to pay the taxes, have conveyed the land to the plaintiff, or to some one who afterwards conveyed to him, and that there was entry of the grantee, or successive grantees, under the deéd or deeds, and this, coupled with continued possession, and payment of taxes, the former for a period o'f fourteen, the latter for a period of eleven years, is at least sufficient to sustain the decision of the court below. Hence there can be no doubt, had the defendant’s assignor taken his deed promptly when he was first entitled to it, Ms action would have been extinguished at the end of five years, nor, in reason, can the actual case before us be distinguished. Hence, the same rule must be applied; for, to apply the familiar maxim, “Like reason doth make like law.” (Coke on Littleton, 10a; Broom’s Legal Maxims, 154.)
For these reasons we advise that the order appealed from be affirmed.
Gray, C., and Haynes, C., concurred.
For the reasons given in the foregoing opinion the order appealed from is affirmed. Van Dyke, J., Shaw, J.
Angellotti, J.,- concurred m the judgment.
Cases cited
- Simmons v. McCarthy 118 Cal. 622 p. 524