Inman v. Tucker

138 Tenn. 512
CourtTennessee Supreme Court
DecidedDecember 15, 1917
StatusPublished
Cited by7 cases

This text of 138 Tenn. 512 (Inman v. Tucker) is published on Counsel Stack Legal Research, covering Tennessee Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Inman v. Tucker, 138 Tenn. 512 (Tenn. 1917).

Opinion

Mr. Evans, Special Judge,

delivered the opinion of the Court.

This was an ejectment bill filed by complainants against defendants in the chancery court of Yan Bu-rén county to recover certain lands described in the bill.

The chancellor entered a decree in favor of the complainants, from which decree defendants have appealed to this court and assigned errors. The tracts of land sued for are as follows:

[515]*515First. The Eliza Simms grant, No. 5769, issued by the State of Tennessee to Eliza Simms on January 12, 1838, embracing five thousand acres.

Second. The Francis Church grant, No. 2426, issued by the State of Tennessee to Francis Church on March 24, 1832.

Third. Three hundred acres out of the Isaac Hinkle grant, No. 4765, issued by the State of Tennessee to Isaac Hinkle on September 26, 1836.

The complainants claim a perfect chain of title to the land described from the State of Tennessee down to themselves.

The defendants claim the Eliza Simms grant, by virtue of a tax sale, and by virtue of adverse possession. They also claim the J. H. Walling five thousand acre grant, No. 5245, issued May 25, 1837, which laps on and covers a portion of the Church grant claimed by complainants. The Walling grant is younger than the Church grant, and defendants claim to have defeated the' Ghurch title by adverse possession. Defendants also claim a ” portion of the Isaac Hinkle grant, but there is practically no .controversy in this court with reference to that grant.

The real controversy in the lawsuit involves the following propositions:

(1) Is the tax sale of the Eliza Simms grant, under which defendants claim, valid or void?

(2) Have the defendants had possession of the Eliza Simms grant such as would defeat the title of complainants ?

[516]*516(3) Have the defendants had such possession of the J. H. Wailing five thousand-acre tract as would defeat complainants’ title to that portion of the Francis Ohnrch land that interferes with the Walling grant?

The tax deed to the Simms grant, under which defendants claim, was dated October- 6,1866, and was executed by William Sparkman, as sheriff and tax collector, to Hiram Gilbert. The tax deed recites that a judgment was ; rendered on the 7th day of April, 1861, in the circuit court of Yan Burén county for $5.40, for taxes, costs, and charges due and unpaid for the year 1860, against a tract of land of which Eliza Simms was the reputed owner, containing five thousand acres. It further recites that on this judgment “an order of sale issued and came to the hands of William Sparkman, sheriff and tax collector of the county of Van Burén for the year 1861, by virtue of which, after advertising and giving notice agreeable to law, the within Sparkman sold said land at the courthouse door of said county on the first Monday of July, 1861, at public sale, to Harmon Walling, for the sum of $5.40.” The tax deed further recites that this was the highest and best bid, and that said Harmon Walling directed title to be made to Hiram Gilbert. This deed was recorded in the office of the register of Van Burén county in “Deed Book D, p. 19.”

A number of attacks have been made by complainants upon this tax sale. Their first contention is that the sale is void beca;use the assessment was not in compliance with the law,- that it contained an insufficient de[517]*517scription of the land; that tlio land was listed to Eliza “Semms” and not Simms; that the land is valued at “500” without the dollar mark; .and that the taxes are fixed at “157” without a dollar mark.

Several copies o*f assessment of the Simms land for the year 1860 were introduced, but we think, as did the chancellor, that the book from which these copies were made was not the original, assessment book. Defendants’ exceptions to these copies were sustained in the lower court, and in this action we think the chancellor was correct.

We are of opinion, however, that the tax deed was void for the following reasons:

(1) Because William Sparkman was not the tax collector at the date of the alleged sale, and was not clothed with authority to make such sale. Under sections 597-602 of the Code of 1858, which were taken from chapter 103 of the Acts of 1843-44 (construed by this court in Boughton v. State, 7 Humph., 193), the county court a.t its January term each year was authorized to elect a collector of taxes, but if the county court failed at that time to elect a collector, then it was provided the sheriff should be collector. So that each year it was contingent until after the January term of the county court whether -the sheriff would or would not be the collector of revenue.

The legislature, however, on December .15, 1859, changed this system entirely and . took away from the county court the discretion as to whether it would elect a revenue collector, and vested the election of that [518]*518officer in the people, provided for a term of office of two years, and expessly provided that in the event of the death of the collector, or his resignation, that his successor should he elected by the county court, and should fill out the unexpired tenn of office. This system was provided hy chapter 9 of the Acts of 1859-60, the first three sections of which act are as follows:

“Section 1. Be it enacted by the general assembly of the state of Tennessee, that there shall he elected in each county in this State, by the qualified voters thereof, a revenue collector, who shall hold his office for two years from the date of his qualification.
“Sec. 2. Be it further enacted, that the first election for a revenue" collector, under the provisions of this act, shall he held on the first Saturday in March next, and elections for said officers shall ever afterwards he held at the same times and pla,ces that elections are held for the election of sheriffs. '
“Sec. 3. Be it further enacted, that should any revenue collector die, resign, or remove from the county before the expiration of his term of office, the vacancy thus created shall he filled hy the county court, who shall elect a revenue collector to serve until the next regular election thereafter, and who shall execute the bonds, be subject to all the liabilities, and enjoy all the emoluments of the revenue collector, elected by the people. ’ ’

It will be observed that under chapter 9 of the Acts of 1859-60, above quoted, there was no provision for the sheriff ever to be revenue collector. The tax deed, however, recites that on a judgment of the circuit court in [519]*519favor of the State of Tennessee, an order of sale issued and came to the hands of William Sparkman, sheriff and tax collector of the county of Yan Bnren. Now the faicts are that under the provisions of chapter 9 of the Acts of 1859-60, one Harmon York was elected revenue collector for Yan Burén county in the year 1860 at the March election, and that he qualified as such collector at the April term of the county court in the same year. In the same election one William A. Steakley was elected sheriff of Yan Burén county, and qualified as such at the April term of the county court. At a quorum session of the county court held on the first Monday in June (June 3, 1861), Harmon York resigned as tax collector, and James Sparkman was elected to that office in his place and stead.

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Related

Irwin v. Dawson
273 S.W.2d 6 (Tennessee Supreme Court, 1954)
Webb v. Shultz
198 S.W.2d 333 (Tennessee Supreme Court, 1946)
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198 S.W.2d 822 (Court of Appeals of Tennessee, 1946)
Choate v. Sewell
142 Tenn. 487 (Tennessee Supreme Court, 1919)

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Bluebook (online)
138 Tenn. 512, Counsel Stack Legal Research, https://law.counselstack.com/opinion/inman-v-tucker-tenn-1917.