Minturn v. Smith

SAWYER, Circuit Judge.

The question in this case is, whether a deed issued by the treasurer of the town of Alameda upon a sale for town taxes under the act of 1872 [Laws 1871-72, p. 276] to incorporate the town of Alameda, would be prima facie evidence of title, and would, therefore, cast a cloud upon the title. Section 7 of the act is as follows:

“The annual tax authorized by this act to be levied by the board of trustees, shall be levied, assessed and collected at the same time, and in the same manner, as is or may be by law provided for the levying and collecting state and county taxes…