28 Wis. 312 | Wis. | 1871
In this case the court directed the jury to find for the plaintiff, doubtless upon the the theory that the tax deed was void as against the plaintiff. In support of this ruling of the court below, it is insisted that the tax deed was void upon its face on account of the. omission to state the place where the sale took place. The deed récites, among other things, that the lot was sold by the treasurer of the county “ at public auction, at Oshkosh, in the county of Winnebago, on,” etc. It is claimed that the law requires the deed further to recite that the sale was “ at some public place,” as, for example, at the “ court house ” in the city of Oshkosh; or, if not at the court house, that it should show that the sale was “ at some public place,” stating where it was; and that, unless the deed contains such a recital, it is void on its face.
The form of the tax deed is prescribed by chap. 22, Laws of 1859, and it is certainly far from being clear that the legislature intended this degree of particularity. At all events, the form given does not recite that the sale was “ at some public place,” or at “ the court house.” Section 50. Nor do we think that it is essential to the validity of the deed that it should contain such a recital. For obvious reasons, the statute requires that the notice published by the county treasurer should state that the delinquent land will “ be sold by him at public auction at some public place, naming the same, at the seat of justice of the county, that he may select,” etc. Section 2. This, evidently, is for the purpose of informing the public and parties in interest where the sale will take place, so that they may attend if so disposed. But after the sale, when the officer comes to execute
It appears from tbe tax deed tbat tbe grantees therein held tbe tax certificate as “ assignees of tbe treasurer ” of tbe county. It is said tbat tbe treasurer bad no authority to purchase or own county tax certificates. We suppose tbe land was bid off by tbe treasurer for tbe county, in this instance, for tbe want of other purchasers. Tbe county has authority to purchase in such a case. Section 9, chap. 22, Laws of 1859.
Another objection taken to tbe validity of tbe tax deed is, tbat it appears from tbe evidence tbat tbe grantor of tbe plaintiff and one Mears owned tbe lot as tenants in common; tbat while they so owned it, Mears became tbe owner of tbe tax certificate upon which tbe tax deed was issued. Tbe purchase of tbe tax certificate by Mears, it is claimed, must be regarded as a redemption of tbe land, and no tax deed could afterwards be issued upon tbe certificate, for tbe reason tbat one tenant in common is not permitted to purchase for bis exclusive benefit an outstanding title with a view to become himself tbe sole owner of tbe property.
Without entering into any lengthy discussion of this question at tbe present time, we will say tbat we are not prepared to decide upon tbe facts disclosed, tbat Mears could not under any possible circumstances take a tax deed, even as against bis co-tenant. It appears in evidence tbat be and bis co-tenant, David, derived title to .the lot under different conveyances, and tbat tbe premises were unoccupied by any one until tbe defendant took possession on tbe 7th of August, 1869. Now tbe doctrine tbat one tenant in common will not be allowed to purchase in