467; Board v. Armstrong, 91 Ind. 528; State v. Casteel, (Ind.) 11 N. E. Rep. 219; Worley v. Town of Cicero, id. 227; Railroad Co. v. Alexander, (Ark.) 48. W. Rep. 753; McCormick v. Edwards, (Tex.) 6S. W. Rep. 32; Barber v. Evans, 27 Minn. 92, 6 N. W. Rep. 445; Flint v. County Commissioners, 27 Fed. Rep. 850. In Merriam v. Otoe Co., 15 Neb. 408, 19 N. W. Rep. 479, it is said: “Parties dealing with a county or other municipality are under obligations to act with fairness and in good faith, as such corporation can only act through its records and other instrumentalities given it by law. Such persons are bound to take notice of such records, not only of what they show, but also, if such be the case, of their failure to show matters material to the ease in hand. It was then the duty of plaintiff, before buying the lands in question at private tax-sale, to examine the record and see for what taxes they were being sold. If he neglected this duty, or knowingly co-operated with the county treasurer in a sale and purchase of the land for a tax unauthorized by law, he cannot call upon the county to save him harmless from the effects of such imprudence. * * * * * If the purchaser, the most active and interested participant in the purchase and sale, choose to neglect these duties, the county, which is scarcely present at all, cannot be held to insure him from the loss which always does, and probably is generally intended to, follow an investment made with such apparent imprudence.” It is true that some of the cases above cited were actions brought by the fee owner to recover illegal taxes which he had paid; but, as we have seen, it has been declared that the claims of such a party to recover were superior to those of the tax purchaser. Certainly we can see no reason, nor has any been suggested, why they should be less. But as there exists some conflict in the authorities, and as this is the first case of its kind that has arisen in this state, we are urged to adopt what learned counsel insists is the more just and equitable rule, and allow a recovery in every case where a tax-sale purchase proves to be illegal and void. But we are by no means convinced that such a rule has any superior claim to justice. In our opinion it hasnot. In reaching this conclusion, we extend no immunities to municipal corporations. We simply apply the same principles that would
