Pomeroy v. Board of County Commissioners

Court of Appeals of Kansas
Pomeroy v. Board of County Commissioners, 6 Kan. App. 401 (1897)
50 P. 1094; 1897 Kan. App. LEXIS 344
Mahan

Pomeroy v. Board of County Commissioners

Opinion of the Court

Mahan, P. J.

Under the facts as agreed to by the parties and upon which the court decided the case, the judgment must be affirmed.

The plaintiff does not occupy the relation of a purchaser at tax sale, but a redemptioner.

The payment of the tax was voluntary. There does not appear to have been any fraud or mistake of facts which induced the payment. Under the decisions of our courts, the judgment is correct.. Phillips v. Jefferson Co. Comm’rs, 5 Kan. 412; Wabaunsee Co. v. Walker, 8 id. 431; Railway Co. v. Wyandotte Co., 16 id. 587; Comm’rs of Dickinson Co. v. Land Co., 23 id. 196; Lamborn v. County Commissioners, 97 U. S. 181.

Judgment affirmed.

Reference

Full Case Name
James C. Pomeroy v. The Board of County Commissioners of Graham County
Cited By
1 case
Status
Published
Syllabus
1. Taxation — owner attempting to purchase at tax sale is redemptioner, not purchaser. The owner of land who attempts to buy the same at tax sale is not a purchaser, but a redemptioner. 2. - and voluntarily paying taxes without fraud or mistake of fact, cannot recover them though levy invalid. The owner of land, in possession, who without inducement of fraud or mistake of fact pays taxes assessed thereon, voluntarily, cannot recover the same back even though such levy is without ■authority of law.