Gould v. Carr

33 Fla. 523
Supreme Court of Florida·Decided January 15, 1894·Published·Cited by 20 cases

Opinion

Mabry, J.,

(after stating the facts:)

It appears from the admitted facts and the testimony in this case that James M. Gould, as sole heir of Elias Gould, deceased, was rightful owner and in possession of the lot of land in question ou the 21st day of December, 1863, and that the lot was sold in that month under the direct tax laws of the United States to James W. Allen, who received a certificate of purchase from [528] the tax commissioners, and. in January, 1864, conveyed, the lot to Edmund Hill. Hill immediately took possession of the lot under his purchase from Allen and remained in possession until the 80th day of October, 1871, when he was dispossessed by the sheriff of St., Johns county by virtue of a writ of possession based upon a judgment in ejectment for the possession of said lot, rendered on the 25th day of that month in favor of Jacob Yanderpool, and against Hill. Yanderpool’s action of ejectment was based upon a deed of conveyance of the lot to him from James M. Could, bearing date March 13th, 1870, but it is conceded that at the time of Could’s conveyance to Yanderpool, Hill was in the actual adverse and hostile possession of the lot. After Yanderpool had been put into possession, which, it appears was five days after the rendition of the judgment, Hill presented an appeal to this court and succeeded in having the judgment reversed and a new trial awarded. Hill vs. Vanderpool, 15 Fla., 128. After the reversal of the judgment Hill was restored to the possession of the lot on the-9th day of June, 1875, by virtue of a writ of restitution issued by the Circuit Judge to the sheriff, and Hill and those claiming under him and his title have been in possession ever since.

On September 22nd, 1875, Jacob Yanderpool entered a nonsuit in his ejectment action against Hill,, and on the 3rd day of January, 1876, suit of ejectment was commenced for the possession of the lot in the name of James M. Could for the use of Jacob Yanderpool, against Henry and Wiley Jenkins, and out of this suit has grown the proceedings now before us. Pleas were filed for Henry and Wiley Jenkins in March, 1876. James M. Could died on the 4th day of February, 1878. Jacob Yanderpool died some time-[529] between 1876 and April, 1888, and the proceedings to* revive the suit in the names of the heirs at law of Gould and the administrator of Yanderpool, as shown by the statement herewith filed, were had in February 1889.

Hill conveyed the lot in 1881 to Delphi, Ms only child, who first married Thomas, and after his death, H. M. Emmerly, and she died in February, 1886, leaving a will in which John T. Carr and H. M. Emmerly are named executors. Hill died between 1881 and 1885, and during the lifetime of his daughter Delphi.

The tax sale to Allen in 1868, under the direct tax proceedings, was void. If it can not be affirmed on the testimony before us that a tender of the taxes assessed on the lot of land and for which it was sold, had been made before sale, it is clearly shown, we think, that the tax commissioners, or a majority of them, before the sale was made, established a uniform rule that they would receive the taxes assessed on property in the city of St. Augustine from no one but the owner in person, and that where such owner was in the Confederate lines he was required to appear in person and pay his own taxes. Under the decision of United States vs. Lee, 106 U. S., 196, and authorities there cited, the tax sale in question was void. This point is not much insisted on by counsel for appellees, but the main reliance for an affirmance of the judgment is placed upon an adverse possession of the lot by Hill and those claiming under him for the statutory period to bar the suit.

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Gould v. Carr, 33 Fla. 523 (Fla. 1894).

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