Mangold v. Bacon

130 S.W. 23, 229 Mo. 459, 1910 Mo. LEXIS 183
CourtSupreme Court of Missouri
DecidedJune 28, 1910
StatusPublished
Cited by8 cases

This text of 130 S.W. 23 (Mangold v. Bacon) is published on Counsel Stack Legal Research, covering Supreme Court of Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mangold v. Bacon, 130 S.W. 23, 229 Mo. 459, 1910 Mo. LEXIS 183 (Mo. 1910).

Opinions

GRAVES, J.

— This cause has been so much discussed and written upon that I am impressed with the idea that a further and fuller statement of the'pleadings and evidence should be made.

Plaintiff, who was successful below, lodged his petition with the circuit court of Butler county, the substantial allegations of which are as follows:

He avers (1) that on February 12, 1902, he was the owner of the land involved in this suit; (2) that on February 13, 1902, he conveyed the same to William L. and Frances C. Hogan, husband and wife, for the price of nine hundred dollars; (3) that such-grantors paid $100 cash and executed their notes and deed of trust for the balance; (4) thereupon Hogan and wife entered into possession of the property; (5) that on September 10, 1903, the collector of revenue for the county of Butler instituted suit against plaintiff, the two Hogans, Daniel Cochran, S. W. Foster and E. E. Pennington, the purpose of which suit was to enforce the State’s lien against the land involved in this case for bach taxes then delinquent for the years 1900 and 1901; (6) the petition then alleges due service of process upon the plaintiff Mangold and others; (7) that Mangold, with a view of stopping further proceedings as against the land in which he was interested as a beneficiary in a deed of trust, wrote to Souders, collector of revenue for Butler county, to obtain a statement of the amount of taxes due on the land in question; (8) that in December, 1903, said Souders did send to plaintiff Mangold a statement of the full amount of taxes due on the land in question, together with penalties, fees and costs; (9) that said Mangold upon receipt of a letter from the collector, sent to the collector the taxes, penalties, [465]*465fees and costs on the land involved in this suit for the years 1900 and 1901, in the sum of fifteen dollars; (10) that upon the payment of the sum aforesaid to said collector, Souders gave to the plaintiff Mangold a receipt for the taxes and penalties due on said land for the years aforesaid and marked the same paid npon the books of said collector’s office, and that by so doing said land became fully discharged of the State’s lien for back taxes for the two years aforesaid; (11) that after due service of process npon the' two Hogans, as well as upon the plaintiff, and on the 31st day of December, 1903, said Hogan conveyed the land in question back to the plaintiff Mangold.; (12) said Mangold then avers in Ms petition that he relied upon the fact that he had paid the taxes, together with the penalties, for the years 1900 and 1901, on said land, and therefore paid no further attention to the tax suit instituted against him and others, aforesaid; (13) he also alleges that it was his belief that said suit would be dismissed at the proper time by the said collector Souders, and for that reason paid no further attention to the suit, but he fails to allege that there was ever any payment of accrued costs in the suit or any agreement that the suit would be dismissed without payment of costs by him; (14) that after due service of process, under the facts above detailed, judgment was taken against the defendants in said tax proceeding, not only for the costs of the proceeding, but for the taxes for the two years of 1900' and 1901, together with the penalties accruing by virtue of law upon said taxes; (15) that in pursuance of such judgment, regularly entered by the circmt court as aforesaid, and without any charge of fraud in the petition as against the collector or his attorney, execution was issued and the land sold to defendant Bacon for the aggregate sum of $12.50.

[466]*466There is a statement in the petition thus reading: “Plaintiff further states that pursuant to said advertisement, as áforesaid, the sheriff of Butler county, Missouri, without the knowledge or 'consent of this plaintiff or either of his co-defendants, did on the 6th day of October, 1904, sell said land at public outcry to the highest bidder.for cash, and that this defendant, Ernest Bacon, did then and there bid in said land for the price and sum of twelve dollars and fifty cents, which amount plaintiff now and here tenders and offers to refund to said Bacon, and plaintiff says that said land was then and there well worth the sum of one thousand dollars.”

This is the only allegation in the petition with reference to the value of the land or with reference to the sale thereof at an inadequate price. Theré is no charge in the petition from beginning to end that the land sold for an inadequate price by reason of anything occurring from the date of the tax judgment to the date of the sale. In other words, the petition is clearly based upon the idea that the mere fact of the taxes having been paid between the time of service in the tax suit and the time of judgment, rendered the judgment void. Not only so, but it was void notwithstanding there was no allegation that any actual fraud was perpetrated by the collector, or any agreement between M'angold and the collector that the tax suit theretofore commenced should be dismissed without cost to Mangold or to those in privy with him.

No claim is made that the collector fraudulently procured the judgment. No claim is made that the collector agreed to.see to a dismissal of the tax suit. No claim is made that Mangold had ever paid the accrued costs in the tax suit. No denial is made that the suit was properly brought. In-fact, it. stands admitted that the suit was properly brought, and that the taxes for the two years were due [467]*467at the time. The petition when analyzed from end to end, considering every averment therein, plants plaintiff’s right to relief upon the sole ground that he, as a beneficiary in a deed of trust, had paid the acknowledged taxes and penalties for the two years, after suit had been brought, and for that reason, and for no other, the judgment was void or voidable, and therefore the sale thereafter made was inoperative and conveyed no title. Although he admits he was served with process, he makes no claim that he attempted to pay the costs of the proceeding, or that he had any agreement with the collector, that when he paid the taxes and statutory penalties, the suit should be dismissed. There is no allegation in the petition that the defendant, Bacon, had any knowledge of any irregularity in the judgment. There is no allegation that Bacon knew what occurred between Mangold and the collector. There is not, and could not be under the facts, any question that the judgment was not regular upon its face. The petition does not ask that the sale be set aside on account of gross fraud either in the concoction of the judgment, or by way of collusion or other fraud after the judgment. The petition squarely plants the case on the ground, not that the sale was void by reason of anything done by Bacon, or even after the judgment, but on the ground of proof of the fact that Mangold paid the taxes, interests and costs after suit and before judgment. When we use the words “taxes, interests and costs” in this opinion we do not use them in the sense that there was a payment of any costs already accrued in the circuit court. The evidence is all to the contrary. The statement sent to the collector, and the amount paid by Mangold, only covered the taxes, interest and .county clerk’s costs and so showed upon its face. At least it could be readily determined by Man-gold, who had been served with process, that the statement received only included debt and costs prior to the institution of the tax suit. This much is clear [468]

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Bluebook (online)
130 S.W. 23, 229 Mo. 459, 1910 Mo. LEXIS 183, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mangold-v-bacon-mo-1910.