Knox v. Peterson
Wisconsin Supreme Court
APPEAL from the Ciruit Court for Milwaukee County. Ejectment, for a lot in the city of Milwaukee. Plaintiff’s claim of title, was based upon a tax deed executed to him as assignee of said city, Nov. 13, 1865, by the city treasurer, which recites that the land was sold to the city for delinquent taxes in 1852, &c.
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APPEAL from the Ciruit Court for Milwaukee County. Ejectment, for a lot in the city of Milwaukee. Plaintiff’s claim of title, was based upon a tax deed executed to him as assignee of said city, Nov. 13, 1865, by the city treasurer, which recites that the land was sold to the city for delinquent taxes in 1852, &c. The circuit court refused to admit the deed in evidence, accompanied by proof that the defendant was owner and holder of the tax certificate at the time the deed was issued. Verdict and judgment for the defendant; and plaintiff appealed.
1Opinion of the CourtDixon, C. J.
In ‘the matter of the sale and conveyance of lands for the non-payment of taxes, municipal corporations have no implied powers. They can exercise only sueh-authority as has been expressly given by statute; and''that authority must be strictly construed and pursued. The express power *248conferred, on a town corporation to levy taxes and sell lands for the non-payment of them, has been held not to imply or give to the corporation power to convey the land sold to the purchaser. Blackwell on Tax Titles, 448, 449, and cases there cited. Without express power given to a municipal corporation by…
2Cited by4 opinions
- Eaton v. Supervisors of Manitowoc CountyWisconsin Supreme Court · 1878
- Smith v. ToddWisconsin Supreme Court · 1882
- Sprague v. CœnenWisconsin Supreme Court · 1872
- Young v. Mayor of CumberlandCourt of Appeals of Maryland · 1936