Matthews v. Blake
Wyoming Supreme Court
Eeror to the District Court, Crook County, Hon. Carroll H. Parmelee, Judge. To give a tax deed any semblance of validity in states having no statute of presumption, every successive step in the tax proceedings must be pleaded and proven. (Black Tax Titles, 155, 443, 446; Norris v. Hall (Mich.), 82 N. W., 832; Hecht v. Boughton, 2 Wyo., 385; Wolcott v. Holland, 27 O. C. C., 71; 2 Cooley Taxation, 916, 1004.) Assessment is the jurisdictional pre-requisite to taxation.
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Eeror to the District Court, Crook County, Hon. Carroll H. Parmelee, Judge. To give a tax deed any semblance of validity in states having no statute of presumption, every successive step in the tax proceedings must be pleaded and proven. (Black Tax Titles, 155, 443, 446; Norris v. Hall (Mich.), 82 N. W., 832; Hecht v. Boughton, 2 Wyo., 385; Wolcott v. Holland, 27 O. C. C., 71; 2 Cooley Taxation, 916, 1004.) Assessment is the jurisdictional pre-requisite to taxation. The property must be correctly described to validate a tax sale. (Black Tax Titles, 112; Matthews v. Nefsy, 13 Wyo., 458; Van…
1Opinion of the Court
BeaRd, Justice.
The plaintiff in error, who was plaintiff below, brought this action against the defendant in error, who was defendant below, to recover possession of certain real estate and damages for the alleged wrongful detention of the same by the defendant. The petition is in the usual form for an action in ejectment. The defendant’s answer consists first of a general denial, and, second, claiming to hold the land and to be entitled to possession thereof by virtue of a tax deed and tax sale. The sale of the land for taxes is alleged to have occurred January 3, 1891, for the taxes of…
2Cases cited18 opinions
- Wofford v. McKinnaTexas Supreme Court · 1859
- Redfield v. ParksSupreme Court of the United States · 1889
- Schleicher, Admr. v. GatlinTexas Supreme Court · 1892
- Gomer v. ChaffeeSupreme Court of Colorado · 1882
- Moore v. BrownSupreme Court of the United States · 1851
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- Electrolytic Copper Co. v. Rambler Consol. Mines Corp.Wyoming Supreme Court · 1926
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