131 Wis. 446 | Wis. | 1907
The following opinion was filed February 19, 1907:
Much stress is placed in argument on the claim that plaintiff has failed to show title to the premises. As appears from the foregoing statement of the facts, plaintiff’s claim of title is founded on the five tax deeds issued by Price county to Burrows, all of which were duly of record for more than three years before the commencement of this action. It is contended that plaintiff’s title under these deeds is not protected from attack by defendant for defects and insufficiencies in the tax proceedings. The lands involved were vacant and unoccupied at all the times covered by these transactions. Under these circumstances it follows that the grantee and those holding under him were constructively in possession of the premises from the time of the recording of the tax deeds. The title so acquired became absolute, by force of secs. 1187, 1188, Stats. (1898), at the expiration of three years from the date of the recording of the tax deed fair on its face, and was not thereafter subject to attack for defects in the proceedings. Cezikolski v. Frydrychowicz, 120 Wis. 369, 98 N. W. 211; Wis. River L. Co. v. Paine L. Co. 130 Wis. 393, 110 N. W. 220, and cases therein cited. In the last case the court adopts the individual view on this question of Chief Justice Dixon as expressed in Lawrence v. Kenney, 32 Wis. 281, holding that at the expiration of the prescribed period such a grantee and those
Appellant’s counsel cites us to Dickerson v. Colgrove, 100 U. S. 578, in support of the claim that plaintiff’s grantor, Patterson, was estopped from claiming title by reason of Ms failure to pay taxes subsequent to the issuance of the tax deeds forming the basis of his title. An examination of the case fails to disclose any materiality to or bearing on the situation involved here, and it is not suggested how the failure to pay taxes is in itself an estoppel against the owner from claiming his rights as such owner, unless, for failure to pay taxes, his interests have been cut off by the sale and transfer.
It is further contended that plaintiff could not maintain this action unless before action he tendered defendant the full amount of all taxes, interest, and -charges arising out of the sale of the premises for the nonpayment of taxes involved in the proceedings on which her tax titles are based. The argument that the failure to so tender payment of these sums would be a deprivation of defendant’s right to the sums so paid for taxes, interest, and charges on account of the owner’s delinquency, and would thus deprive her of the interest acquired in the lands by such payments, is without merit, in view of the provision - of the statute providing that such purchasers shall be reimbursed the sums paid for tax certificates held by them, if the title fails on account of defects or deficiencies in the tax proceeding. ’ Sec. 3087, Stats. (189.8), makes provision for _the repayment of the amounts paid for taxes, interest, and charges by holders of certificates on the land of such delinquent owner in case he establishes the right to hold the premises against the claims of such purchasers of tax certificates. It is averred that
Counsel places reliance on the claim that Price county obtained an absolute fee in the lands under tax deeds taken by it in March and June, 1899, which title defendant acquired subsequently by conveyance from the J. L. Gates Land Company, the grantee of the county. It is claimed that under secs. 1191, 1191a, Stats. (1898), this title became absolute when these tax deeds issued, because the county then held unredeemed tax-sale certificates on the same property “for two successive years subsequent to the date of the sale on which the deed” issued, and that the land was therefore exempt from taxation until sold by the county. It appears that the county sold and conveyed the lands in July following to the J. L. Gates Land Company. This rendered them subject to taxation from that time. This statute in no way cures defects in the tax proceedings and the deed based thereon, and precludes no person from showing title and right of possession, and from assailing' any claim to the premises under the tax deeds taken by the county for any defect or insufficiency rendering the deeds invalid. Under the facts and circumstances before us we find plaintiff’s claim that these statutes in no respect strengthen defendant’s title or impair that of plaintiff fully sustained.
Secs. 1189 and 12107i have no application to the issues of this case and therefore need not be considered.
Proceeding to an examination of the tax proceedings under which defendant claims title, we find that the treasurer omitted to subscribe his name .to the delinquent return, but subscribed the affidavit attached thereto, and also an omission to carry out after each description in separate lines the township, range, and at times the section number, all of which
The claim that the tax proceedings are defective because it
We find no error in the record. The trial court pronerlv awarded judgment for the plaintiff.
By the Court. — Judgment affirmed.
A motion for a rehearing was denied April 30, 1907.