Boone v. Dulion
Boone v. Dulion
Opinion of the Court
delivered the opinion of the court.
The bill in this ease, purporting to be one to confim a tax title, is, in effect, one to reform a tax collector’s conveyance to make it conform to a description which did not exist at the date of the assessment or conveyance, or for several years before either. This is never allowable. The tax collector’s conveyance is void unless it conforms to the assessment, of course; and both are void unless the sheriff or a surveyor could determine exactly what and where the land- is as the boundaries were at the time of the assessment, notwithstanding he might be able to do "so if he should apply them to what was a correct description three or four years before the assessment. In this case, if he went to find “one lot south and west by Thompson, east by Voivedich, north by Bradford, township 7, range 9,” he would search in vain. But complainant wants the court to decreee that he go to the land which he describes in his bill according to the calls of private conveyances made before the assessment, and wffiieh he avers to be the same land, as “one
Affirmed.
Reference
- Full Case Name
- William F. Boone v. Frank P. Dulion
- Cited By
- 4 cases
- Status
- Published
- Syllabus
- 1. Tax Deeds. Equity. Reformation. A tax collector’s deed cannot be reformed in equity. 2. Same. Description. Must be valid as of date of the assessment. Where a tract of land in a certain township and range, as assessed for taxes, is not otherwise described than as bounded by lands owned by certain individuals, the assessment is void if, when it was made, the individuals mentioned owned no lands to which the description could be applied, although prior to the assessment they had owned such lands.