Delorme v. Ferk
Wisconsin Supreme Court
APPEAL from the Circuit Court for Dodge County. Ejectment. Plaintiff claimed under a tax deed executed June 30, 1866, and recorded, but not stamped; and the land was described therein as “lot No. fourteen (14), in block No. nineteen (19), to the village of Theresa, in said county. ’ ’ The court held the deed void on its face for uncertainty in said description, and dismissed the complaint; and plaintiff appealed from the judgment. contended, among other things, that section…
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APPEAL from the Circuit Court for Dodge County. Ejectment. Plaintiff claimed under a tax deed executed June 30, 1866, and recorded, but not stamped; and the land was described therein as “lot No. fourteen (14), in block No. nineteen (19), to the village of Theresa, in said county. ’ ’ The court held the deed void on its face for uncertainty in said description, and dismissed the complaint; and plaintiff appealed from the judgment. contended, among other things, that section 1, chapter 159, Laws of 1863, did not require the affixing of a stamp to tax deeds; that the state legislature could not…
1Opinion of the CourtPaixe, J.
It was decided by this court, in Sayles v. Davis, 22 Wis. 225, that congress had no power to require a stamp to be imposed upon tax deeds issued under the state authority. The deed in that case was issued prior to the passage of chapter 159, Laws of 1863. And that fact was noticed, as though it might be material, in the opinion. The respondent’s counsel now insists tha this state law adopts the act of congress, and makes the revenue stamp essential to the tax deed. But we do not think so. This law seems merely designed to protect the state officers, in respect to stamps, where required by the…
2Cases cited2 opinions
- Sayles v. DavisWisconsin Supreme Court · 1867
- Orton v. NoonanWisconsin Supreme Court · 1868
3Cited by5 opinions
- Henderson v. EdwardsSupreme Court of Iowa · 1921
- Meade v. GilfoyleWisconsin Supreme Court · 1885
- Murphy v. HallWisconsin Supreme Court · 1887
- Jenkins v. SharpfWisconsin Supreme Court · 1871
- McQueen v. AhbeWest Virginia Supreme Court · 1925