Woldson

The instant action in which Boundary County, Idaho, and its present Commissioners are plaintiffs, is an attempt upon the part of plaintiffs to recover from the defendant $49,232.63 with interest, or in the alternative, that certain tax deeds executed by officers of Boundary County on December 30, 1938, be set aside and Woldson be required to account for proceeds received by him from the use of the real estate described in the tax deeds.

As a curtain raiser for this action, Wold-son, the present defendant, brought an action in the state courts of Idaho against the Commissioners of Boundary County, and Drainage District No. 1 of Boundary County, Idaho, alleging that the defendants therein named, were unwilling to follow the directions of the Idaho Court previously given, to complete a tax sale and accept the bid of Woldson which had been tendered in that case. This previous litigation terminated by the making of findings of fact, conclusions of law and a judgment and decree which, in fact, was what would normally be termed an order for a peremptory writ of mandamus. This judgment of mandate contained a description of the various pieces of real estate involved and the amounts bid…