Reports of Cases Argued and Determined in the Supreme Court of the State of Kansas Volume 6
This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1872 edition. Excerpt: ...controvcrt. If, however, we attempt to give such statutes a retrospective operation, so as to include tax deeds executed before the passage of the statute, as well as afterwards, more difliculty occurs. But when we are made to understand that the taxes are not finally and absolutely collectcd, until the tax deed becomes absolute and final, the difiiculty is removed. The person who buys land at tax sales pays the taxes on such lands, only conditionally. If the sale is invalid, the money that he has paid is still in law and equity his, and the county commissioners are bound to refund it to him with interest and costs, and this they are required to do as "well after the tax dccd is executed as before; 60, Comp. Laws, 871; 8-5, Laws of 1866, p. 280; 12, General Stat, 1058.) The statute of limitations by its operation therefore, converts what was a conditional payment of the taxes into an absolute payment of the same. Ilence we see that these statutes, while acting retrospectively, are made to assist in the collection of taxes, and may therefore be properly placed in the tax laws. Section 16, article 2 of the constitution should be liberally construed, otherwise the legislature would be confined within such narrow rules that they would be greatly embarrassed in the proper and legitimate exercise of their legislative functions. "No bill shall contain more than one sulgject, which shall be clearly expressed in its title;" but this subject may be broad and comprehensive, or it may be narrow and limited. It may embrace the entire common law of England, with all., t-he English statntesof a general nature down to the fourth year of the reign of James the First, (Comp. Laws, 678, ) or it may embrace only the change of...
- Paperback | 190 pages
- 189 x 246 x 10mm | 349g
- 13 Sep 2013
- Illustrations, black and white