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lessee for taxes assessed against the leasehold estate. v. Dugan, 85 Md. 407 (37 Atl. Rep. 36). Mich. Pub. Acts 1893, No. 206, construed and applied-sale of lands for delinquent taxes. Muirhead v. Sands, 111 Mich. 487 (69 N. W. Rep. 826). A statute (3 How. Ann. Mich. Stat., § 799), which makes an assessment by fence viewers of the cost of repairing a division fence, a lien on the land and provides for its collection as a tax is not unconstitutional. Gilson v. Supervisor, 114 Mich. 671 (72 N. W. Rep. 994). Mich. Acts 1893, No. 206, § 70, construed and applied-report of county treasurer of tax sales. Jenison v. Conklin, 114 Mich. 9 (71 N. W. Rep. 1114). A certificate of sale required to be issued by the county auditor to a purchaser at a sale of lands forfeited to the state, under the provisions of Minn. Gen. Laws 1881, ch. 135, is not valid unless executed at the time of the sale or within a reasonable time thereafter. Smith v. Lambert, 68 Minn. 313 (71 N. W. Rep. 381). N. J. Gen. Stat., Vol. 3, p. 3370 (“Martin Act "), construed. Burgin v. Rutherford, 56 N. J. Eq. 666 (38 Atl. Rep. 854). N. Y. Laws 1892, ch. 399, § 2, construed and applied-exemption of property from the transfer tax. In re Beach's Estate, 154 N. Y. 242 (48 N. E. Rep. 516). N. Y. Laws 1896, ch. 908, § 230, construed and applied-appraisement of life estate and remainder under the transfer tax law. In re Sloane's Estate, 154 N. Y. 109 (47 N. E. Rep. 978). Pa. Act April 10, 1849, § 12 (Pub. Laws, p. 571), construed and applied-appraisement of property for assessment of collateral inheritance tax. In re Moneypenny's Estate, 181 Pa. St. 309 (37 Atl. Rep. 589). Pa. Pub. Laws 1887, p. 79, § 3, construed and applied -enforcement of collateral inheritance tax against estate in remainder. In re Coxe's Estate, 181 Pa. St. 369 (37 Atl. Rep. 517). S. C. Rev. Stat., § 334, construed and appliedrights of mortgagee as to the payment of taxes. Interstate Bldg. & Loan Ass'n v. Waters, 50 S. C. 459 (27 S. E. Rep. 948). S. Dak. Laws 1891, ch. 14, §§ 82, 83, construed and applied-possession of a tax receipt as evidence of payment. Rochford v. Fleming, 10 S. Dak. 25 (71 N. W. Rep. 317). Va. Laws 1895-96, p. 219; Code, §§ 661, 3232, construed and applied-sale of lands bid in by state-application for purchase-service of notice of application by publication-title

of purchaser. Thomas v. Jones, 94 Va. 756 (27 S. E. Rep. 813). For particular cases as to the forfeiture of land for taxes in Virginia, see, Harman v. Stearns, 95 Va. 58 (27 S. E. Rep. 601). The right of a former owner or his heirs and assigns to receive the excess of the sum for which the land may be sold, over the taxes charged and chargeable thereon, under W. Va. Const., art. 13, § 5; Code Ch. 105, § 16, may be exercised at any time within two years from the time the sale is fully consummated. Thompson v. Cox, 42 W. Va. 566 (26 S. E. Rep. 189). W. Va. Code 1868, ch. 31, § 34; Const. 1872, art. 13, § 6; Laws 1872-73, p. 331, ch. 117, construed and applied-forfeiture of lands for nonentry for taxation. Parkersburg Industrial Co. v. Schultz, 43 W. Va. 470 (27 S. E. Rep. 255).

Sec. 922. Statutes amended and new statutes. Ala. Code (1896), § 4057-sales under decree for sale of real estate to pay taxes-notice of sale-amended, Laws 1898-99, p. 53. Ala. Code (1896) § 4097-redemption of lands bid in by the state-amended, Laws 1898-99, p. 166. Ala. Laws 1898-99, p. 120, provides for the correction of erroneous sales of property for taxes, for the protection of real estate bid in by the state and for the sale of such real estate. Ariz. Laws 1899, p. 44-rights of purchaser at void sale. Cal. Laws 1899, p. 101, establishes a collateral inheritance tax. Fla. Laws 1895, ch. 4322, § 57-redemption from tax sale-amended, Laws 1899, p. 6, ch. 4664. Fla. Laws 1895, ch. 4322, §§ 60, 61-form of tax deed and issuance by clerk of circuit court amended, Laws 1899, p. 3, ch. 4662. Fla. Laws 1899, p. 26-redemption of tax certificates held by the state of Florida. Fla. Laws 1899, p. 27-sale of tax certificates held by the state-execution of deed. Ida. Rev. Stat., § 1401-exemption of property from taxation-amended, Laws 1899, p. 220. Ida. Pol. Code, § 1548-redemption from tax sale — amended, Laws 1899, p. 267. Ida. Rev. Stat., § 1553-execution of tax deed to purchaser amended, Laws 1899, p. 376. La. Laws 1899, p. 127, provides a form of proceeding to quiet tax titles. Me. Rev. Stat., ch. 6, § 196-duty of collector as to execution of certificate of sale and deed-amended, Laws 1899, p. 87. Me. Laws 1899, p. 108, ch. 97, provides that the cost of Internal

Revenue stamps affixed to a tax deed shall be deemed a part of the costs and charges for making the sale. The following statutes of Michigan concerning the assessment of property and the levy and collection of taxes thereon have been amended: Comp. Laws 1897, § 8889, by Laws 1899, pp. 44, 434; Comp. Laws 1897, §§ 3949, 3950, 3952, 3953, 3955, by Laws 1899, p. 150; Laws 1893, No. 206, by Laws 1899, p. 248, which adds two sections (§§ 138, 139) to the former act; Comp. Laws 1897, § 3870, by Laws 1899, p. 334; Laws 1893, Act No. 206, § 18, by Laws 1899, p. 375; Comp. Laws 1897, §§ 3847, 3864, 3882, 3884, 3885, 3890, 3893, 3896, 3897, 3901, 3907, 3912, 3921, 3925, by Laws 1899, p. 421. Minn. Gen. Stat. 1878, ch. 11, 5-exemption of property from taxation—amended, § Laws 1899, p. 235. Minn. Gen. Stat. 1894, § 1605-refundment of excess payment of taxes-amended, Laws 1899, p. 224. Minn. Gen. Stat. 1894, § 1617-sale of forfeited property on tax sale-execution of deed to purchaser- amended, Laws 1899, p. 33. Minn. Laws 1897, ch. 290, § 5-tax sale when and how made and redemption from- amended, Laws 1899, p. 86. Minn. Laws 1897, ch. 293, § 16-inheritance tax-amended, Laws 1899, p. 305. Minn. Laws 1899, p. 198, makes the lien of taxes assessed against an improved town lot a joint lien upon the land and buildings, and provides for the enforcement of the lien against the buildings in case of their removal. Minn. Laws 1899, p. 95-rights of purchaser in case of void sale. Minn. Laws 1899, p. 268 assessment of timber and mineral lands. Minn. Laws 1899, p. 410, provides for the enforced collection of taxes which became delinquent prior to 1897. Mo. Rev. Stat. 1889, § 1372-form of tax deed executed by city collector-amended, Laws 1899, p. 80. Mo. Rev. Stat., § 4894b-tax deed-of what it is prima facie evidence-amended, Laws 1899, p. 207. Missouri has enacted a law to tax collateral inheritances. Laws 1899, p. 328. N. J. Laws, 1894, Act May 15th-collateral inheritance tax-supplemented by an additional provision, Laws 1898, p. 106. N. J. Gen. Stat., pp. 3353, 3359, §§ 330, 368-priority of lien for taxes amended, Laws 1898, p. 455. N. J. Gen. Stat., p. 3354, § 338-redemption of property from tax sale-amended, Laws 1898, p. 457. N. J. Laws 1898, p. 202, subjects to taxation real estate held in an official capacity. New Mexico has

a new statute concerning the assessment and collection of taxes. Laws 1899, pp. 47-61, amending Comp. Laws 1897, §§ 1757, 2635, 3956, 4015, 4032, 4045, 4048, 4057, 4062, 4066, .4067 and 4071. N. Mexico Laws 1899, p. 66, grants to purchasers at tax sales heretofore made, the lien of the county and territory for the taxes for which the sale was made. North Carolina has a new statute regulating the sale of real estate for taxes. Laws 1899, ch. 15, §§ 51-102, pp. 84-101. N. Dak. Laws 1897, ch. 126, § 82-redemption of land from tax sale within three years-amended, Laws 1899, p. 206. N. Dak. Laws 1899, p. 225, provides a form for a tax deed and when and by whom it must be executed. Under S. C. Laws 1899, p. 80, a lien for taxes expires in ten years. S. Dak. Laws 1899, ch. 48, p. 54, authorizes the purchase of tax sale certificates by municipal corporations. Tex. Laws 1899, p. 50, provides for the redemption within two years from the sale, of land sold under decree of court for taxes due an incorporated city or town. Tex. Laws 1899, ch. 65, p. 63, extends the time allowed for, and provides the manner of, redemption from tax sales made under decree of court under Laws 1895, ch. 42; Laws 1897, ch. 103. Va. Code, § 664-redemption of delinquent lands amended, Laws 1897-98, p. 513. Va. Laws 1896, act Feb. 14th-collateral inheritance tax-amended, Laws 189798, p. 569. Wash. Laws 1897, act Maṛ. 15th, relating to revenue and taxation amended, Laws 1899, p. 285. Wis. Rev. Stat. 1898, § 1059-assessment of property omitted from assessment-amended, Laws 1899, p. 65. Wis. Rev. Stat. 1898, § 1189a-limitation of actions to recover land sold for taxes or to quiet title thereto - amended, Laws 1899, ch. 351, § 21. Wis. Stat. 1898, §§ 840, 1081, 1083, 1089, 1090, relating to collection of taxes amended, Laws 1899, p. 608, repealing §§ 1108, 1109. Wis. Laws 1899, p. 131, provides for the redemption of land sold for taxes in cities within three years from the date of the certificate of sale. Wyo. Laws 1899, p. 129-purchase by county at tax sale-resale and redemption.

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TENANTS IN COMMON.

EPITOME OF CASES.

Sec. 923. Creation of an estate in common. Common seisin in fact or law without regard to source of title creates a cotenancy; and one who obtains the possession of a cotenant, will be held to hold under the cotenancy possession and not under an independent adverse claim of title. Davis v. Settle, 43 W. Va. 17 (26 S. E. Rep. 557). The fact that a conveyance by one of four devisces contains immediately after the specific description of the lands conveyed the words "or the one-foutth part of all the land that my father, M., died seized and possessed of," does not make the grantee a tenant in common in other land held by the deceased. Midgett v. Twiford, 120 N. C. 4 (26 S. E. Rep. 626). Where partners take title to land as tenants in common, the presumption arising from the deed is that they hold the title as tenants in common in equal shares, and the estate created by such deed controls in fixing the rights of their creditors and purchasers from them. Stover v. Stover, 180 Pa. St. 425 (36 Atl. Rep. 921; 57 Am. St. Rep. 654). Particular trust deed in which the beneficiaries are held to be tenants in common of the trust estate. Wilson v. Wilson, 119 N. C. 588 (26 S. E. Rep. 155).

Sec. 924. Trust relations-Buying in titles, etc. In a particular case in which brothers and sisters holding as tenants in common of lands having only a speculative value, the sale of which they were all trying to negotiate, it is held that a part of them receiving a bonus for consenting to a sale would be held to account to their cotenants for their pro rata share of such bonus. Garr v. Boswell, Ky. (38 S.W. Rep. 513). A tenant in common cannot acquire title adverse to a cotenant by purchase at a tax sale or by the purchase of an outstanding incumbrance which is permitted to ripen into

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