Allen v. State Mortgage Corp. , 12 S.W.2d 249 ( 1928 )

COBBS, J.

State Mortgage Corporation, appellee, filed this suit against Prank Allen and E. P. Lipscomb, appellants, to perfect title to land based upon a tax sale. Prank Allen held the record title, and the property was sold in bulk on January 15, 1924, and purchased by Clay Tallman, for $77.60. The property was again sold for taxes on January 5, 1926, and purchased by E. P. Lipscomb, the other appellant. The appellee holds quitclaim title by means of conveyances under and from Clay Tallman. It will be seen that Olay Tallman, having parted with his title by a quitclaim d,eed, was not a necessary party to this suit.

There seems to be no controversy by and between the appellants. The sole and real question for us to determine is as to the privity and validity of the tax title acquired by E. P. Lipscomb.

Relegating all question of gross tax sales, or sales in bulk or otherwise, as unimportant in this case (Allen v. Courtney, 24 Tex. Civ. App. 86, 58 S. W. 200), we come to the real question in this case. The land was sold in June, 1923, for taxes, to Clay Tail-man, for the sum of $77.60. The same property was again sold for delinquent taxes on January 5, 1926, and purchased by E. P. Lipscomb. A subsequent sale of land for taxes will prevail over a prior tax title, and will prevail over a similar deed for the tax of a previous year. 37 Cyc. “Taxation,” 1477; Ruling Case Law, § 361; Morrison v. O’Hanlon (Tex. Civ. App.) 202 S. W. 97; Anderson v. Rider, 46 Cal. 135; Keen v. Sheehan, 154 Mass. 208, 28 N. E. 150; Emmons County v. Bennett, 9 N. D. 131, 81 N. W. 22; Henrylyn Irrigation Dist. v. Patterson, 65 Colo. 385, 176 P. 493; Jarvis v. Peck, 19 Wis. 74; City of Excelsior Springs v. Henry, 99 Mo. App. 450, 73 S. W. 944.

We overrule appellee’s assignments of error and propositions. We hold that appellants’ title is superior to that of appellee, and, so holding, the judgment of the trial court is reversed, and judgment is here rendered for appellants.