State ex rel. Nelson v. Harper
State ex rel. Nelson v. Harper
Opinion of the Court
This is an application to this court in the exercise of its original jurisdiction for a peremptory writ of mandamus tO’ the county treasurer of Butler county to compel him to execute and deliver to Amanda J. Nelson, a treasurer’s tax deed conveying to her the east half of the southeast quarter of section seven, in township sixteen north, of range three in Butler county.
It appears from the record that this land was sold to P. J. Garfield on the 19th da}>- of August, 1884 by John Harper, the county treasurer, for the delinquent taxes for the years 1876 and 1882; and that by mesne assignments the certificates of sale had been transferred to the relator. The petition contains all the averments necessary to entitle the relator to the writ, and need not be further noticed, except as to certain allegations, which are in substance that the respondent refused to execute and deliver the treasurer’s deed, and gave as a reason for such refusal that the land had been redeemed from the said tax sale by one S. II. Mallory, in whose name the land was taxed, and whose title to the said land was a treasurer’s deed, issued to him on a date not given, but which was prior to the expiration of the time in which to redeem from relator’s certificate. But it was alleged that the redemption was made by one A. J. Cook, on the 31st day of July, 1886; that on that day he appeared at the office of the county treasurer
Upon the first question there is substantially no proof; and were it not for the legal presumptions which exist in favor of the regularity of the proceedings of officers
It appears by the pleadings that the amount of money paid by Cook was the amount of taxes paid at the time of the sale, and the taxes which thereafter accrued, with their lawful interest. He did not pay any printers’ fee allowed under section 125, art. 1, of the revenue law. It sufficiently appears that at the time the redemption was made, something was said about this fee. We here quote the section referred to. It is as follows:
“Sec. 125. In case any jjerson shall be compelled to publish such notice in a newspaper, then before any jrerson who may have a right to redeem such lands or lots from*765 such sale shall be permitted to redeem, he shall pay the officer or person who by law is authorized to receive such redemption money, the amount paid for printers’ fee, for-publishing such notice, for the use of the person compelled to publish such notice as aforesaid. The fee for such publication shall not exceed $1 for each tract or lot contained in such notice.”
It will be seen by this section that before a redemption can be made, the person desiring to redeem shall pay the officer or person who by law is authorized to receive such redemption money, the amount paid for printers’ fees for publishing such notice, for the use of the person so compelled to publish the notice, and which fee shall not exceed $1 for each tract or lot contained in the notice.
By this section it is apparent that no fee is absolutely-fixed by law. The amount of money to be paid must be-equivalent to the amount actually paid for publishing the-notice. Now, how will the county treasurer, or the person seeking to redeem, know the exact amount paid by the-holder of the certificate unless some evidence of that fact is left with the county treasurer immediately after the payment is made, or at any rate before the redemption is made?' Section 123 requires the notice to be given before the deed can be executed, and section 125 is only a limitation upon the amount which the owner of the lot or land shall be-compelled to pay in addition to other money as a condition precedent to the redemption. (Swan v. Huse & Son, 15. Neb. 465.) While the holder of the certificate is entitled to be recompensed for the amount paid to the printer, he-can only recover that amount, which cannot exceed $1., We hold, therefore, that before the county treasurer can lawfully require of any person the payment of this money,, some proof must be left with him by the person who actually paid it, of the amount so paid, in order that he may collect the same. The failure therefore to pay the expenses-of the publication on the part of the person making the-
The writ must therefore be denied.
‘Writ denied.
Reference
- Full Case Name
- The State of Nebraska, ex rel. Amanda J. Nelson v. John Harper
- Status
- Published