14 Wis. 468 | Wis. | 1861
By the Court,
It is clear from the evidence in this case that the respondent, on the trial in the court below, attempted to establish his right to recover the premises in dispute, upon two grounds: 1st, upon the strength of his title derived from Peter B. Grignon, under the conveyance executed by Grignon to his grantor, Wilson E. Stewart, dated
It was also insisted that the conveyances above named were void, because at the time they were executed the lands were in the actual possession of the appellant claiming under an adverse title. But this objection is clearly untenable, for the reason that in 1856, section 7, chapter 59, R S., 1849, was in force, which changed the rule of the common law upon this subject. But still, for the reasons already stated, we should hold that the respondent ought not to recover upon the strength of his title derived from Grignon; and yet upon the other ground, namely, the tax deed offered in evidence, we are unable to see how his right could have been successfully resisted. This tax deed has not been in
It was further objected that our statutes make the tax deed prima facie evidence of all the proceedings only from the valuation of the land by the assessor up to the execution of the deed, but that still it is necessary to prove the appraisement or valuation by the assessor. The word “from,” when used in statutes, is construed either inclusively or exclusively, according to the context or subject matter ; and we have no doubt that our legislature intended using it in this place in the former sense, and thus make the deed prima facie evidence of the regularity of the valuation of the land by the assessor, as well as of the subsequent proceedings. Ve certainly can see no reason why the legislature should make a distinction between the act of appraising the land and any other act performed by the official authorities, and we do not think they intended doing so.
The affidavit of the publication of the notice of the sale of lands for taxes of 1855, was objected to as being insufficient ; but the statute provides that such affidavit may be “ made by some person to whom the fact of publication shall be known.” Sec. 88, chap. 15, R. S., 1849. We therefore do not think this objection well taken.
The judgment of the circuit court must be affirmed.