13 Wis. 245 | Wis. | 1860
By the Court,
The first exception contained in the record is improperly there, and the questions raised by it are not before us for review. It was taken by the respondent and not by the appellant, and the former not having tendered his bill of exceptions, and also appealed, it cannot be urged. The point having been ruled in the appellant’s favor, he is of course content, and the respondent by not settling his bill and appealing, as he might have done, must be deemed to have acquiesced in the ruling as correct. Such has always been the practice. Errors can be assigned only by the party in whose favor the bill of exceptions is allowed, and who sues out the writ; and if the opposite party has exceptions upon which he wishes to be heard, he must tender his cross-bill and have the same allowed by the judge, and sue out his writ also. Marston vs. Roe dem. Fox, 8 Adolph. & Ellis, 14 (35 E. C. L., 303). A like practice obtained on appeals in equity. The court could decide only the objections taken by the appellant; and if the other party felt himself aggrieved by any part of the decree from which the appellant did not appeal, he was obliged to bring his cross appeal in order to be heard upon it. Clowes vs. Dickenson, 8 Cowen, 328; Kelsey vs. Western, 2 Comst., 500. The Code has wrought no change in these particulars, and we see no reason why the former rules should not still prevail.
The cases of Sprecher vs. Wakely [11 Wis., 432], and Hill vs. Krieke, [id., 442], decided at the present term of this court, seem decisive of the other questions raised, and show that the j udgment must be reversed. It was there determined, and the doctrine was sustained by numerous authorities referred-to, that the right or title of a party to proper
The tax deed, under which the respondent claims title, having been recorded more than three years prior to the passage of the act of March 19th, 1859, the position of the parties was unaffected by that act, and their rights must be determined by the law as it stood at the time the period of limitation fixed by section 128 of chap. 15, R. S. 1849, expired. The suit was not commenced until after the expira
But when the premises were unoccupied, the intention of the legislature seems to have been to make the recording of the tax deed such a claim of title on the part of the holder, as enabled the original owner, if he desired to test its validity, to maintain his action against him. It must have been known that many cases of that kind would arise, and as-' suming, as we must, that the legislature intended what their language was made plainly to express, viz., that every suit must be brought within three years from the time the deed was recorded, we can see no other way in which such intention can be carried out and the statute made effective. The recording of the deed was regarded as a bona fide assertion of title on the part of the holder, and a declaration that he was prepared to defend it All legal presumptions were in favor of the regularity and validity of the deed, and the genuineness of the grantee’s title. The statute (sec. 109) declared that it should vest in him an absolute estate in fee simple, subject only to such unpaid taxes as were a lien upon it, and that it should be y rima fade evidence of the regularity of all proceedings from the valuation of the land by the assessor, inclusive, up to the execution of the deeds
In saying this much in reference to former decisions, we do not, of course, wish to be understood as saying that there may not be circumstances under which the ¡ourchaser at the tax-sale may be precluded from taking advantage of the protection afforded by the statute. If by professions of submission to the title of his adversary, he should induce him to delay the prosecution of it, or if by fraud or stratagem he should lull him into inactivity, or throw him off his guard, it is very possible that he might, by such conduct, forfeit the privileges extended by it. Effects thus produced might not be presumed to have been intended by the legislature. It might be said that it is only when his conduct has been fair and open, and untainted by fraud or artifice, that he would
They had in Pennsylvania, at an early day, a statute very similar to our own, and some interesting discussions upon it will he found in the following reported cases; Parrish vs. Stevens, 3 S. & R., 298; Ash vs. Ashton, 3 W. & S., 515; Cranmer vs. Hall, 4 id., 38; and Waln vs. Shearman, 8 S. & R., 357. The act provided that no action for the recovery of lands should lie unless the same was brought within five years after the sale thereof for taxes. In the first named case it was held that no action could be maintained after the lapse of five years, and that it made no difference whether the purchaser did or did not enter into possession within that time. The court considered that where he did not enter he would be deemed in law to be in possession, so that the original owner could prosecute. But this ease was overruled in Waln vs. Shearman. It was there held that an action could not be maintained against the purchaser, unless he was in actual possession, and because it could not, the court decided that the statute commenced running only from the time of entry. It was put upon the ground that the legislature could not have intended any such monstrous oppression and injustice as to say to the owner that he must commence his suit within a fixed period, when during that period he was deprived of the opportunity of so doing, or it was left with his adversary to decide whether he should or not. But with us this objection does not exist. It is obviated by the statutory provision to which reference has been made. See also Robb vs. Bowen, 9 Barr, 71.
In the present case, after the tax-deed was offered and received in evidence, the respondent was called to the stand as a witness in his own behalf, and testified to various matters, tending to show that he was in possession of the premises in suit during a part of the three years which elapsed next after the recording of the deed. After he had retired and rested his case, the appellant was called and sworn. Pending his examination, his counsel offered in writing to prove by him that the respondent was not in possession of the lot in suit, or any part of it, on • the 21st of February,
Two other exceptions were taken, which we were strongly urged to consider. One was to the admission of the tax deed, for the reason that the statutory pre-requisites authorizing its issue were not proven. Under it the counsel for the appellant insisted that the purchaser was bound, in the first instance, to prove that there was a tax, in order that it might appear that the land “was sold for taxes.” The other was to the exclusion by the court of the appellant’s testimony, by which he offered to show that several sections of taxable land, within the taxing district in which the lot in suit was situated, were deliberately and intentionally omitted by the common council and city authorities, in the levy, assessment and collection of taxes for the year in which the taxes were levied, for the non-payment of which the lot was sold. We are of opinion that the statute put these matters at rest, and that the appellant cannot go into them. It made the deed, in the first instance, prima facie evidence of the regularity of all proceedings, from the valuation by the assessor, inclusive, up to the execution of the deed. The levy of the taxes followed the valuation. The deed was therefore presumptive evidence that the taxes were properly levied. It was like evidence that all taxable property within the district was duly assessed. Such having been its effect during the time when the parties might rightfully litigate these
The judgment of the circuit court is reversed, and a new trial awarded'.