140 Wis. 648 | Wis. | 1909
As the defendant pleads title under each of three distinct tax deeds, any one of them, if valid and based upon legal and regular procedure, is sufficient to establish his title and, therefore, his defense. Sec. 1176, Stats. (1898). Eor this reason we shall consider only the infirmities in the-deeds based upon tax sales of 1903 and 1904 and in the conduct of those sales.
1. The first ground of invalidity, and that common to both sales, is the alleged insufficiency of the affidavits by the county treasurer to posting of notices of the tax sale in compliance-with sec. 1130, Stats. (1898), which requires that the treasurer shall cause copies of notice, etc., to be “posted in at least four public places in such county, one of which copies shall be posted up in some conspicuous place in his office;” also-that he shall file affidavit of such posting. The affidavit in this case declares that he
“posted up the copies of the annexed statement and notice in five public places in said Price county, Wisconsin, to wit: “ on April 18, 1904,- one of which copies was posted in a conspicuous place in the office of said county treasurer in the-courthouse in the city of Phillips, in said county; one copy in the office of the county clerk in the courthouse in the city of’ Phillips in said county; one copy on the front of the building known as the Turner House in the village of Park Ealls, in said county; one copy on the front of the building known as-the Jump Biver House in the village of Prentice, in said county; one copy on the inner wall in the postoffice in the-town of Ogema in said county.”
While it is intimated, if not in terms declared, in Jarvis v. Silliman, 21 Wis. 599, and Hart v. Smith, 44 Wis. 213, 226, that an affidavit stating that such notices were “posted in, four public places in the county” satisfies this statute, an affidavit directly to that effect was apparently held invalid,.
Another criticism of this affidavit is that it merely declares that the place in the county treasurer’s office, at which one of the copies was posted, was a conspicuous place. What we have said with reference to the phrase “public place,” and the extent to which this upon its face must be considered a statement of fact, applies quite as strongly here. We think it was not necessary to go further and define with particularity the exact spot in that office, whether upon the walls, windows, doors, or furniture, such notice was posted.
2. Another defect asserted is that the printer’s affidavit of publication showed that the notices were published only three weeks instead of four. The sale of 1903 took place on May 19th, that of 1904 on May llth. The affidavit in each case •declared that the notice “was printed and published in such newspaper once in each week for four successive weeks, commencing on the 15th of Api’il and terminating on the 6th of ’May.” Of course there is confusion of terms between the
3. The deed upon the sale of 1903 is further assailed on the ground that the so-called affidavit of nonoccupancy was sworn to five days before the deed issued. The affidavit declared both that at the time it was made, May 16th, there had not been thirty days of continuous actual occupancy, and that on that day there was no occupancy. Such an affidavit necessarily establishes the fact that there could not have been the thirty consecutive days’ occupancy within the meaning of the statute on May 21st, the date of the deed. This court has at least twice so ruled. Dreutzer v. Smith, 56 Wis. 292, 302,
4. It is asserted that the printer’s affidavit as to the sale of 1904, in distinction from that of 1903, failed to state that the newspaper was a legal newspaper under the description of sec. 1130. We are unable to understand what respondent’s claim is. The affidavit of 1904 contains the same declaration that the paper had been published in Price county for the •legal period as does the affidavit of 1903, differing only in that it asserts its publication for a period of more than three years instead of,two. There is no material distinction between the two affidavits in this respect. If there is any infirmity in that of 1904 it should have been pointed out. We •cannot assume the duty of searching for it.
5. It is further contended by respondent that appellant •cannot claim under either of the later deeds; that his purchase at the sales in 1903 and 1904 after his purchase of tho tax certificate in May, 1902, must be deemed a payment of those taxes. This contention, however, is negatived by Lybrand v. Haney, 31 Wis. 230, and Patterson v. Cappon, 129 Wis. 439, 109 N. W. 103.
In conclusion: we find none of the alleged defects in either •of the deeds on the sales of 1903 or 1904 to exist, and must therefore recognize those deeds as having all the effect conferred by sec. 1176, Stats. (1898), to vest in the grantee, the appellant, an absolute estate in fee simple in said land, at •least as against the plaintiff.
By the Cowt. — Judgment reversed, and cause remanded with directions to enter judgment for defendant.