State v. Guaranteed Investment Co.
State v. Guaranteed Investment Co.
Opinion of the Court
The state brought this action to quiet its title to ninety-one descriptions of land in Oneida county deeded to it October 31, 1901, to form a part of the so-called forest reserve. The defendant owned tax deeds on the lands executed May 21, 1911, based on the tax sale of 1908 for the taxes of 1901. The state claimed that the tax deeds were void because (1) the land was exempt from taxation in the year 1907 by reason' of its transfer to the state, and (2) because of certain irregularities in the tax proceedings.
The trial court held that the land was subject to taxation, but that the tax deeds were void because of defects in the tax proceedings, and adjudged that the defendant release all claim to the lands on condition of the payment by the state within sixty days of the amounts for which the lands were sold with fifteen per cent, interest, and in case of refusal so to do ordered that the complaint be dismissed on the merits.
The defendant is satisfied with the judgment, but the state appeals and makes practically the same contentions as are made in Petition of Wausau Investment Company, ante, p. 283, 158 N. W. 81, namely, that the lands were exempt from taxation in 1907 and that in any event the state cannot be required to pay any sum to redeem them.
By the Gourt. — Action continued until tbe further order of tbe court.
Reference
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- State v. Guaranteed Investment Company
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