Curtis v. Board of Supervisors
Wisconsin Supreme Court
APPEAL from tlie Circuit Court for Broion County. The plat of “ Arndt’s addition to the town of Port Howard” was recorded in 1849; that of “ Arndt’s second addition to the town of Fort Howard,” in 1857. In 1861 and 1862, plaintiff bought of the county certificates of sales for taxes, made.during those years, covering by their terms sundry lots in blocks 7, 8, 9, 10, 11 and 12 in “ Arndt’s addition and afterwards he took out tax deeds purporting to convey the lots by a…
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APPEAL from tlie Circuit Court for Broion County. The plat of “ Arndt’s addition to the town of Port Howard” was recorded in 1849; that of “ Arndt’s second addition to the town of Fort Howard,” in 1857. In 1861 and 1862, plaintiff bought of the county certificates of sales for taxes, made.during those years, covering by their terms sundry lots in blocks 7, 8, 9, 10, 11 and 12 in “ Arndt’s addition and afterwards he took out tax deeds purporting to convey the lots by a similar description. Lots and blocks of the specified numbers were found in the plat of “ Arndt’s second addition,” hut not in…
1Opinion of the CourtDixoN, C. J.
The counsel for the plaintiff are fully sustained by authority and correct in the position, that a false or mistaken description of the land, in proceedings to enforce the collection of taxes, avoids the sale, certificate or deed. The reasons are obvious. The officers are engaged in the exercise of mere, naked statutory powers, which must be strictly pursued, and the execution of which can only be shown by the acts of the officers themselves, evidenced in the manner prescribed by the statute. The certificate is the sole evidence of the land sold, and the deed, of that conveyed; and hence…
2Cited by14 opinions
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- Dane v. GlennonSupreme Court of Alabama · 1882
- Johnson v. Ashland Lumber Co.Wisconsin Supreme Court · 1881
- Richardson v. SimpsonCourt of Appeals of Maryland · 1895
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