Page:Federal Reporter, 1st Series, Volume 5.djvu/451

 BOIS V. MËRBIASI. 439 �Eois V. Merriam. (Circuit Court, D. N'cbraska. November 10, 1880.) ToiD Tax Sale — Lien of Vendee fou Taxes Paid — Inteebst. �In Equity. �C. W. Seymour, for complainant. �E. F. Warren, for respondent. �This cause was brought to set aside the tax deed of the iespondent, and was decided by Judge McCrary, who held that the ruling of the state courts, in their interpretation of the statutes of their respective states, in these tax cases, would be followed by this court ordinarily, and in this case the report of the master is ratified and confirmed, as follows : �First. The complainant was the owner and in peaccable possession of lots 1, 2, 3, i, 5, and 6, block 168, Nebraska City, Nebraska. �Second. On the twenty-third of Pebruary, A, D. 1876, the said lots above described were sold by the then treasurer of Otoe county for the delinquent taxes of 1873, at private sale, to the assigner of the respondent, Merriam. �Third. The holder and owner of said tax certificate bas paid the taxes upon said lots both priOr and subsequent to said date. That frora 1869 to 1875 the complainant had abun- dance of personal property in Otoe county out of which said taxes might have been made. Gen. St. 916; 4 Neb. 139; 8 Neb. 59; 7 Neb. 119, 123. �Fourth. The said tax sale of said real estate was illegal and void, and that said pretended tax deed is void upon its face. •6 Neb. 236 ; New Eev. vol. 445, 453 ; New Eev. vol. 445, 447 ; Eev. Laws, §§ 113, 112. �Fifth. That the respondent be subrogated to the rights of ihe county, and decreed to have a lien upon said real estate for ail the taxes by him paid, with 12 per cent, interest frbm the date of sdch payment, and that the respondent pay the <;osts of this action. 8 Neb. 92; Gen. St. 922, § 64. ����