Treat v. Lawrence
Wisconsin Supreme Court
APPEAL from the Circuit Court for Manitowoc County. Ejectment. The case is stated in the opinion. Defendant had a verdict and judgment; and plaintiff appealed. argued, among other things, that as the tax deed under which defendant claims was based upon a sale made in September, 1858, which could only be for taxes levied in 1857 (E. S. 1849, cb. 15, sec. 85), and as the patent under which plaintiff claims is dated February 22, 1858, and there was no proof of an earlier entry,…
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APPEAL from the Circuit Court for Manitowoc County. Ejectment. The case is stated in the opinion. Defendant had a verdict and judgment; and plaintiff appealed. argued, among other things, that as the tax deed under which defendant claims was based upon a sale made in September, 1858, which could only be for taxes levied in 1857 (E. S. 1849, cb. 15, sec. 85), and as the patent under which plaintiff claims is dated February 22, 1858, and there was no proof of an earlier entry, the presumption arising from the tax deed that the land was properly taxed, was sufficiently rehutted by the…
1Opinion of the Court
EyaN, O. J.
The appellant claims under purchase from the-United States; the respondent under a tax deed. The patent of the United States is dated February 22, 1858; the date of the entry on which the patent issued not appearing in proof. The tax deed under which the respondent claims goes upon a tax sale made on September 14, 1858. The tax must have been assessed and levied in the year 1857. E. S. 1849, ch. 15.
The presumption therefore is, that the title to the land was in the United States when the tax was levied and assessed, and that the land was not then subject to taxation. Const., art.…
2Cases cited1 opinion
- Eaton v. NorthWisconsin Supreme Court · 1866
3Cited by2 opinions
- Paquin v. Wisconsin Central Railway Co.Supreme Court of Minnesota · 1906
- Wine v. WoodsIndiana Supreme Court · 1902