Krotzer

Action to quiet title. The plaintiff relied upon a tax deed. It was admitted that the defendant Douglas, except in so far as his title may have been divested by the proceedings culminating in such deed, was the owner of the land. The court gave judgment in favor of said defendant, upon his paying to the clerk of the court, for the use of the plaintiff, the amount of taxes, penalties, interest, and costs against the property on the day of sale by the state to plaintiff. The plaintiff appeals from the judgment and from an order denying his motion for a new trial.

The property was sold to the state for nonpayment of taxes assessed for the year 1903. The deed from the tax-collector, as agent of the state, to the plaintiff, bore date of the seventh day of June, 1910. The defendant made several objections to the validity of the proceedings culminating in this deed. The findings are to the effect that the defendant is the owner in fee of the property and that plaintiff has no right, title, or interest therein. These findings, and the consequent judgment, must be upheld if any of the points made by defendant against the validity of the attempted sale to plaintiff be good.

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