15 Wis. 446 | Wis. | 1862
By the Court,
As we have arrived at the conclusion that the tax deed offered in evidence in this cause was radically defective, it will not be necessary to notice the other points made upon the briefs, and discussed by counsel on the argument.
The deed was made under Chap. 66, Laws of 1854, and undoubtedly was intended to be in strict compliance with the form therein prescribed. But it is not. In the form prescribed by this law, the words “ as the fact is ” are inserted in two different places; one of which relates to the sale of the land which is about to be conveyed, and the other
There can be no doubt that it is éntirely competent for the legislature to prescribe the form of a tax deed to transfer title, and where a particular form is prescribed, it must be substantially, if not literally pursued, or the deed will be void. Chandler vs. Spear, 22 Vermont R., 388; Ferris vs. Crow, 5 Gilman, 96; Smith vs. Hileman, 1 Scammon, 323; Atkins vs. Kinnan, 20 Wendell R., 246. The statute under which this deed was executed declares that the deed “ shall be substantially in the following or other equivalent form,” giving the form of the deed. Now the question arises-ADoes this deed meet the requirements of that law ? It appears to us that it does not,, because of the omission of the words referred to. The office or purpose of this language “ as the fact is,” which is required to be inserted in the deed, seems to be in .the nature of a certificate or averment on the part of the officer who executes the deed, that he has examined the records and found the facts to be as stated in the deed. It thus becomes a written declaration under the-hand of the officer, that the matters in the deed are true. This seems to be the intention of the legislature in requiring these words to be inserted in the deed, and in that view the language becomes material and cannot be omitted.
It was however claimed and insisted by the counsel for the appellant, that these words were not intended to be inserted in the deed at all, and if not, were surplusage in the statute, at most merely designed to direct the officer as to the manner of making out the deed ; that they were like the directions which are frequently inserted in blank forms to show the proper way of filling them up. I was at first inclined to adopt this view of the matter, and the more so because those words in the printed statute are included in a parenthesis; but on reflection I am satisfied it is unsound. It is very true I could not possibly see what was to be inserted in the place of the language “ as the fact is,” or what they could possibly refer to either in the antecedent or subsequent
It follows from this that the judgment of the circuit court must be affirmed.