109 Ind. 291 | Ind. | 1887
The appellee’s intestate, during life, executed to the appellant a warranty deed for land in the State of Wisconsin, and the action is based upon that deed. The deed as it appeal’s in the record is perfect, except that no certificate of acknowledgment is annexed.
The failure of the officer to annex the certificate of acknowledgment did not vitiate the instrument, for a deed is good between the parties, although not entitled to record, without an acknowledgment before an officer of its execution. Bever v. North, 107 Ind. 544. A prima facie case is made by the plaintiff, in such an action as this, when the deed is introduced, and evidence is given showing that the grantor had no title to the land which he assumed to convey. The contention of the appellee’s counsel is, that although it
The appellant gave in evidence an act of the Legislature of Wisconsin, passed in 1867, authorizing the county of Marathon, in which the land was situated that Shoup assumed to convey, to transfer land to the State in payment of the
It is said by the appellee’s counsel, that the tax deeds offered in evidence by the appellant were properly excluded, for the reason that the statute of Wisconsin requires that tax deeds shall be executed by the county clerk, and those offered in evidence purport to have been executed by the clerk of the board of supervisors. We have examined the decisions of the Supreme Court of Wisconsin, and find that they rule this point against the appellee. The tax deed is not, under the laws of that State, vitiated by the fact that the clerk de
The statute of Wisconsin, read in evidence, in one section provides that a tax deed “ duly witnessed and acknowledged shall be presumptive evidence of the regularity of all the proceedings, from the valuation of the land by the assessor up to and including the execution of the deed.” And in another section it provides that “ the production of the deed, a copy of which is set forth in the complaint substantially in the form prescribed by law, or a certified copy of the record thereof, shall be presumptive evidence of an absolute title in fee simple in the grantee therein named.” Wis. R. S. 1878, sections 1176, 1203.
In commenting upon this statute, it was said by the court, in Marshall v. Benson, 48 Wis. 558 : “ It is claimed that the tax deed is void upon its face because it does not show the year in which the taxes were assessed, for the non-payment of which the lot in controversy was sold and conveyed. It is a complete answer to that objection, to state that the deed is in the form then and now prescribed by statute. * *
The tax deed, being regular on its face, and having been ■duly witnessed and acknowledged, is presumptive evidence ■of the regularity of all prior proceedings in respect to the taxation and sale of the lot. R. S., 377, section 1176. Its production, therefore, was prima facie proof of title in the grantee therein named.”
The law of the place where real property is situated governs the construction and effect of a deed conveying it. Bethell v. Bethell, 92 Ind. 318. The validity and effect of the tax deeds offered in evidence are, therefore, to be determined by the law of Wisconsin.
The question before us is, not what must appear to constitute a valid tax title where the deed is impeached, but what is the prima facie effect of the deed, so that the cases of Hilgers v. Quinney, 51 Wis. 62, and Smith v. Todd, 55 Wis. 459, are not in point.
The trial court erred in refusing to admit the tax deeds in ■evidence.
Judgment reversed.