Land v. Banks

254 S.W. 786
CourtTexas Commission of Appeals
DecidedOctober 10, 1923
DocketNo. 449-3833
StatusPublished
Cited by16 cases

This text of 254 S.W. 786 (Land v. Banks) is published on Counsel Stack Legal Research, covering Texas Commission of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Land v. Banks, 254 S.W. 786 (Tex. Super. Ct. 1923).

Opinion

GALLAGHER, P. J.

This was an action in trespass to try title brought by defendant in error, Stanley Banks, in the district court of Angelina county, against plaintiff in error, J. W. E. Land, to recover S69 acres of land off the south end of the James Moffett one-third league survey situated in said county. The petition described the land by specific metes and bounds. The parties will be designated as in the trial court. The defendant pleaded not guilty and the statutes of limitation of three and five years. He also pleaded improvements in good faith. There was a trial before the court and judgment for the plaintiff for the land, and for the defendant for improvements made thereon in good faith in the sum of $900. Defendant appealed, and the Court of Civil Appeals affirmed the judgment. 241 S. W. 299. The defendant applied for a writ of error, which was granted by the Supreme Court, and the case referred to us for examination and report.

The record shows that the parties both claimed the land under John Crutcher as a common source. An undivided one-half interest in said Moffett survey was conveyed to him by deed in 1854. He died in Fayette county, Tex., prior-to or about the commencement of the Civil War. He was never married. One brother, Henry Crutcher, was shown to have survived him. The evidence fails to show affirmatively whether his parents, or either of them survived him, or whether he ever had any other brothers or sisters. Henry Crutcher died in 1876, and his wife, Mary D. Crutcher, and- his daughter, Kate Crutcher Hudson, were his only heirs. Plaintiff claimed under deed from said heirs, which deed was dated October, 1919.

The interest of the Crutcher heirs in the Moffett survey was conveyed by J. C. Everitt, as tax collector of Angelina county, to H. G. Lane, by deed dated July 16, 1881, and described as 738 acres thereof. Defendant claimed the land sued for under successive deeds from said Lane. Said tax deed was admitted in evidence. Its validity and its sufficiency to convey the interest of the Crutcher heirs In said survey was the principal issue presented by defendant to the Court of Civil Appeals, and is the principal issue presented in his application for writ of error in the Supreme Court. The Court of Civil Appeals approved the following statements of fact.

“It was proven on the trial of the case that J. C. Everitt, the person who was tax collector at the time of the sale of the land in question for taxes, is dead and has been dead for more than 10 years. It was also proven on the trial of the case that J. B. Cochran and M. Stevens, who were tax assessors from and including 1878 and 1879 and to 1881, are dead, and have been dead for more than 10 years. It was also proven on the trial of the case that H. G. Lane was dead, and had been dead for 7 or 8 years. It was further proven upon the trial of the case that all the tax records of Angelina county, Tex., the tax rolls and renditions and tax records 'for the years 1878; 1879, 1880, and 1881, and back of that time, had been lost and destroyed by fire, which destroyed the whole courthouse.
“Defendant offered in evidence and proved from the commissioners’ court records a due and legal levy and assessment of the county taxes for each year in the amount for which the property was sold, which, taken and added to the amount of the state taxes shown by the general laws at the time of the assessment, the sale being made for the exact amount shown to be levied for said years by general laws for state purposes, as shown by the records of the commissioners’ court of Angelina county, Tex., for county purposes, without including any interest thereon on either amount. Defendant then introduced in evidence, and proved by certificate from the comptroller’s office that the land had been duly rendered for and assessed for taxes by an agent of the John [788]*788Orutcher heirs and had been duly and legally' assessed in all respects in accordance with the laws existing at said time, and due and proper return of same, and of delinquent record made to the commissioners’ court of Angelina County, Tex., and to the comptroller of the state of Texas, in accordance with the laws governing such matters at the time said levy and assessment was made, and the amount shown as assessed by the assessor arid returned to the comptroller, being as stated, the same amount as that shown in the deed for which sale was made, when the state levy waS added to the levy made for county purposes. * * *
“It was further proven by the defendant that the state and county taxes, levied against the 728 acres of land described in assessment and tax deed, had never been paid for 1878 and 1879, nor by said plaintiff. Banks, or by the Crutcher heirs, either for 1878 or 1879, or for any years since said date, and that they amounted to $300.00 for said time.”

The said tax deed, was duly acknowledged by said Ev.eritt in his official capacity and was shortly after its execution duly recorded. Said deed is here set out in full as follows :

“The State of Texas, County of Angelina.
“Know all men by these presents that whereas, certain taxes are due the state of Texas and the county of Angelina by Crutcher heirs, as assessed against them for the years 1878 and 1879, upon the following described tract or parcel of land, viz. seven hundred and thirty-eight acres of the James 'Moffett headright of land abstract No. 422, situated in the aforesaid county of Angelina and state of Texas, which taxes amounted to the sum of seven dollars and sixty-six cents, as appears from the tax roll of said county for the years 1878 and 1879; and whereas, the time provided by law for the payment of said taxes having expired and though demanded of the said Crutcher’s heirs by proper legal notice, the same remaining unpaid, I, J. C. Everitt, tax collector of Angelina county, in compliance with the law and by virtue of the tax roll aforesaid, levied upon and seized certain tract of land as belonging to the said Crutcher’s heirs and hereinafter described to be sold to make the saíne amount of said taxes yet unpaid, together with costs accrued and have advertised the said lands in the manner and for the time required by law; and whereas, in pursuance with the said advertise-metits I did offer said lands for'sale at public auction at the time, place, and in the manner required by law, when H. G. Lane bid the sum of twelve dollars and sixty-six cents for 738 acres of said land, which sum being sufficient to make the said amount of said unpaid taxes, together with dollars, cents, penalties due, and five dollars-cents, costs accrued thereon and the costs of this deed which being the highest and best bid offered for the least number of acres of land, the same was struck off to him the said H. G. Lane:
“Now, therefore, for and in consideration of the sum of twelve dollars and sixty-six cents to me in hand paid, the receipt of which is hereby acknowledged, I have by virtue of the power vested by law and by these presents bargained, sold, transferred and conveyed, and by these presents do bargain, sell, transfer and convey. unto him, the said H. G. Lane, his heirs all the right, title, interest and estate which the said Crutcher heirs had at the time when the assessment before mentioned was made to the following described tract or parcel of land, viz.: seven hundred and thirty-eight acres of James Moffett headright of land, abstract‘No. 422, situated in the aforesaid county of Angelina and state of Texas.
“To have and to hold unto him the said H. G.

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Bluebook (online)
254 S.W. 786, Counsel Stack Legal Research, https://law.counselstack.com/opinion/land-v-banks-texcommnapp-1923.