White v. Flynn

In this snit, the defendant sought to hold lands by virtue of a tax title. He relied on his tax deed. The court seems to have held it conclusive evidence of title under the recitation in the deed thus: “ And it appearing from the records of said county auditor’s office that the aforesaid lands were legally liable for taxation, and had been duly assessed and properly charged on the duplicate,” etc. See 1 G-. & H. 108, 109.

The statute enacts that the deed shall be conclusive evidence of the facts recited, etc. Now, we do not suppose the legislature could make such an enactment. See Wantlan v.…