Reynolds v. Weiss
Reynolds v. Weiss
Opinion of the Court
The objection that the court below improperly admitted in evidence the patent of the school land commissioners, would seem to be fully met and disposed of by chapter 58, Laws of 1866. That statute makes the patent issued by the commissioners, whether before or after that law took effect, prima facie evidence that the grantee therein had lawful title in fee simple to the premises therein described at the date thereof, and prima facie evidence of all facts therein recited. It was therefore not necessary to show that the title to the premises in question had been acquired by, and
The defendant below attempted to defeat a recovery in the action upon the strength of two tax deeds offered in evidence, issued to her lessor. One of these deeds was issued on sale of the premises made July 15,1858, for the taxes of 1857 : and the other upon a sale made April 19, 1859, for the taxes of 1858. Both -deeds were executed on the 9th of December, 1862, and recorded the same day. The grantee went into possession of the premises under these deeds, and had remained in possession, by himself and tenants, for five or six years before the trial. It was therefore claimed that the period within which an action could be brought by the former owner for the recovery of lands sold for taxes had determined and expired. And this is the main question in the case.
It would not seem to be neeessary to spend any time upon the question as to the validity of the deed given upon the sale of 1859 for the taxes of 1858. Because it appears from the ease* that on the 9th day of October, 1857,- James H. Dodge and wife, who then owned the premises, mortgaged the same to the State of Wisconsin to secure the payment of a loan made from the school fund. Now, by section 24, chap. 18, R. S., as amended by chap. 170,'Laws of 1859, the assessors were required, in making out their assessment rolls, to enter upon the rolls in a separate column a list of all school lands in their respective towns which were held upon contract, and also those lands mortgaged to the state. By the 26 th section of chap. 24, as amended by this same statute of 1859, the county treasurer was prohibited from selling any such delinquent lands for taxes, but the ’taxes thereon were to be collected as therein provided. So that the sale made April 19, 1859, for the taxes of 1858, was clearly
By section 2, chap. 205, Laws of 1859, it was in substance enacted, that no county treasurer, nor the treasurer of any city, should sell any lands for delinquent taxes which might have been mortgaged to the state as security for a loan from the school fund; and it was further enacted that if any such lands so mortgaged should have theretofore been sold, no conveyance should be made thereof in pursuance of the certificate of sale ; but the clerk of the county board, or clerk of the city, was required to enter upon his records the redemption of such lands, and the amount due the holder of the certificate was required to be paid from the treasury of the county, or the treasury of the city, in which the lands were sold. By the next section, the amount paid on account of such redemption was required to be returned by the county treasurer to the state treasurer, and placed to the credit of the county; and if there were no moneys due the state from such county, the state treasurer was authorized and required to pay out of the proper fund the amount so returned, with interest, and charge the same against the lands mortgaged. Now we think the effect of this legislation was to work a redemption of the land from the sale of July 15, 1858. It is true, this law was not in force when the sale took place; but there were general provisions in the Revised Statutes of 1849, which gave the state the right to redeem from the tax sale. Sections 102 and 116, chap. 15. The state, then, had the clear and undoubted right, as mortgagee, to redeem when the sale was made, and the holder of the tax certificate took it subject to this right of redemption. The only effects of chap. 205, so far as this case is concerned, was to point out and direct the manner in which the
It follows from these views that the judgment of the circuit court must be affirmed.
By the Court. — Judgment affirmed..
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