The petition in this case contains six counts. The first three were counts in ejectment; and the fourth, fifth and sixth were for the recovery of money paid at a certain tax sale, with penalties, interest, cost of recording 'tax certificate, and cost of deed, as provided by section 59, article 5, of the charter of Kansas City. The property on which the assessment was made is known as lots 85, 86 and 87 of T. A. Smart’s Third Continuation, an addition to Kansas City, Missouri.. The three lots were assessed as one parcel for taxes for the year 1894 at which time one Bavid Orrison was the owner. The said Orrison having failed to pay the tax assessed against the property, the city treasurer advertised the lots with other lands for sale for delinquent tax to take place on the first Monday of November, 1894, which was the fifth day of said month; and on which day said treasurer began to sell lands for such delinquent taxes, which sales were continued from day to day until on the sixteenth day of said month at which time he offered the three lots for sale as one parcel and one, C. Winfrey, offered to pay the amount of the tax, interest and cost, then amounting to $64.86 for the south one-three hundredths inch of
It is provided by section 59, article 5, of the Kansas
It was admitted on the trial that the plaintiff was not entitled to recover on his ejectment, counts but the court found for him on the three remaining counts and rendered judgment on each enforcing his lien under the charter on the south three-hundredths inch of each lot. Defendants appealed.
Defendants contend, assuming the validity of the taxbill for the year 1894, there could be no lien on the two inside portions sold. Section 41 of said chapter aforesaid provides among other things: ‘ ‘ The person who will pay the taxes . . . for the least number of front feet or inches of any lot or parcel of real property to be taken from either side thereof, the side to be designated by the bidder at the time he offers his bid, shall be deemed the purchaser for the smallest portion of such lot or parcel of real property.”
The theory of defendants is that, as the property was assessed as one parcel it should have been sold as such, or so much thereof as was necessary to pay the taxes.
In Taft v. McCullock, 135 Mo. 588, it was said: “After the tax has been imposed by a legal and regular assessment and levy, the duty of the owner of the prop
In that case the defect in the proceedings was the failure of the clerk to authenticate the tax book by the seal of the court. We have quoted much from the opinion because of its sweeping and comprehensive holding. It seems to us that if the tax itself is admitted to be valid, every subsequent act of the officials in enforcing its collection, whether regular or otherwise, becomes immaterial, and all the equities are in favor of the purchaser under said decision. If the State had a valid claim for taxes the purchaser at the tax sale became subrogated to all the rights thereto which is not subject to be defeated by mere irregularities.
And it is held that if the tax deed which fails to
But the defendants urge that in fact the city did not have a lien on the property because it was not properly assessed. If true, this is a vital objection, for then the proceedings would have been void from the beginning and a sale to enforce the collection of the tax would he a nullity. Upon this point we are cited to State ex rel. v. Railroad, 114 Mo. 1. An examination shows that the court there refused to uphold the tax because the property when assessed was not accurately described. That “description was too indefinite and uncertain to authorize the enforcement of the tax lien and that extrinsic evidence was inadmissible to cure it.” In Burke v. Brown, 148 Mo. 309, the suit for taxes was defeated on the ground that there had been no valid levy of such taxes.
Section 14, article 5, of the charter, requires: ‘ ‘ The assessor shall return on his assessment book of real property, in tabular form, each parcel of real estate subject to taxation, with the description and value thereof, in numerical order as to the lots and blocks, or sections, or subdivisions,” etc. And, “when any property is not laid off in lots or blocks, the assessor shall describe the same by pertinent description,” etc.
“It is generally made imperative that separate and distinct parcels of land shall be assessed separately. This is certainly essential where the lands are- resident or seated, and in the occupancy of different persons,
The defendants contend that there can be no lien because the sale for delinquent taxes was not continued from day to day, or otherwise, from the first Monday in November, 1894, to the sixteenth day of the same month, and cite us to Gregg v. Jesberg, 113 Mo. 34, as authority for their contention. In that ease, although it was held that the tax deed was void, it was also expressly held that the purchaser at the tax sale could recover from the owner of the land the money he had paid on his bid.
And it is further claimed that, “no lien can be allowed because'each one of the three minute portions is too small to be recovered in ejectment.” In Gloss v. Furman, 164 Ill. —, it was decided: “A tract of land ^described in a tax deed as the infinitesimal part of an inch off a certain property can not be bounded, located or taken possession of, and practically has no existence for the purpose for which lands are acquired.” See also Sedgwick and Wait on Trial of Title, p. 52, sec. 97. It seems to us that it would be an idle undertaking to attempt to enforce a lien on three-hundredths of an
Under section 59, of the charter of Kansas City, however, the plaintiff was entitled to a personal judgment against defendants upon the evidence with a proper petition. The cause is therefore reversed and remanded so that plaintiff may amend his petition, if he desires, and take a personal judgment.