Page:Federal Reporter, 1st Series, Volume 3.djvu/364

 CORBIN V. COHMISSIONERS OF WASHIHSTON 00. 357 �McCbabt, g. J. 1. At certain tax sales made by the au- thorities of Washington county, Kansas, the plaiùtifl bid in numerous tracts of land in that county for delinquant taxes, and, having paid the sums bid, reeeived from the treasurer of the county certificates of said sales. The plaintiflf, and those under whom he claims, subsequently paid accruing taxes upon the same lands, amounting in the aggregate to a large Bum. It is alleged by the plaintiff, that, for some of the lands 80 purchased, the county clerk, after the time for re- demption had expired, refused to execute deeds, upon the ground that he had discovered that, for errors and irregulari- ties in the sales, the said lands ought not to be conveyed. For the remainder of the lands purchased by plaintiff deeda were executed, but the complainant alleges that the sales were invalid, and that, under the statute of Kansas, to be presently mentioned, he is entitled to a retum of the money paid by him, and interest, for ail the lands bid in by him, whether deeded or not. The answer denies the material alle- gations of the petition, exeept as to the fact that plaintiff pur- chased the lands in question at tax sales. The statutory provisions to be cons*idered are as follows : At the time of the tax sales, sections 120 and 121, Gen. St. 1868, were in force. These sections are as follows : �"Section 120. If the county treasurer shall discover, be- fore the sale of any land for taxes, that on the account of any irregular assessment, or from any other error, such lands ought not to be sold, he shall not offer the same for sale ; and if, after any certificate shall have been granted upon such sale, the county clerk shall discover that for any error or irregular- ity such land ought not to be conveyed, he shall not convey the same ; and the county treasurer shall, on the return of the tax certificate, refund the amount paid therefor on such sale, and ail subsequent taxes and charges paidJhereon by the purchaser or his assigns, out of the county treasury, with in- terest on the whole amount at the rate of 10 per cent, per annum. �"Section 121. If, after the conveyance of any land sold for taxes, it shall be discovered or adjudged that the sale was ����