26 Wis. 366 | Wis. | 1870
This is a very plain case upon two of the questions involved in it, and which are decisive of the whole issue. The court below found that there was a decree in the former suit by the plaintiff in error Finney against the grantors of the defendant in error, to foreclose the tax deeds held by Finney, adjudging Finney to own in fee all the lots in dispute, except lot thirteen. The finding is in some respects obscure, but so we understand it, and it is
The other question is as to the effect of the tax deed executed by the city of Oshkosh, which included lot thirteen, and which was not foreclosed. The only objection to the deed is, that the plat according to which the property was assessed, taxes levied, and sale and conveyance made, was not a valid, legal plat, binding upon the owners of the land. The owners might have repudiated it if they would. The plat was proper in form, and was duly recorded in the office of the register of deeds. The owners and parties in interest did not dispute its validity at the time, and have since recognized it as valid. They took no steps to have it set aside or vacated, or the public record corrected. The municipal authorities and taxing- officers treated it as valid, and the owners knew it. It would be a proposition quite as strange as the first, if, under such circumstances, the proceedings to levy and collect the taxes should he held irregular and void; and they cannot be. The public authorities and taxing officers are not bound to know that a plat or other instrument thus recorded is absolutely legal and binding as to all the owners or parties in interest, before they can proceed to tax in accordance with it. They may and must trust to appearances in such cases; and whatever the owners and parties interested acquiesce in, they may take as valid and sufficient. If this were not so, it would often happen that no taxes could be lawfully levied, and thus the property would escape taxation entirely. And go it was held by this court, ip City of Janesville v.
It follows that the judgment of the court below must be reversed, and the cause remanded with directions to enter judgment in favor of the plaintiffs in error (who were the plaintiffs in that court), and against the defendant, in accordance with the demand of the complaint.
By the Court. — It is so ordered.