Hill v. Buffington
Wisconsin Supreme Court
Appeal from a judgment of the superior court of Douglas county: ChaRles Smith, Judge. The plaintiff, as owner of ten houses and lots described, brings this action to set aside the tax certificates on the sale of such lots, respectively, May 15, 1894, for the taxes of 1893, and to forever bar the defendant Buffington, and all persons claiming under him, from any right or title to any of such lots by virtue of-such tax certificates.
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Appeal from a judgment of the superior court of Douglas county: ChaRles Smith, Judge. The plaintiff, as owner of ten houses and lots described, brings this action to set aside the tax certificates on the sale of such lots, respectively, May 15, 1894, for the taxes of 1893, and to forever bar the defendant Buffington, and all persons claiming under him, from any right or title to any of such lots by virtue of-such tax certificates. The facts are stipulated and found by the court, and are, in effect, as follows: On June 1,1892, Alexander McEachern gave to the plaintiff a mortgage on twenty lots…
1Opinion of the CourtWinslow, J.
The purchase of the tax certificate by Buf-fington must, under our statute and decisions, be held to have amounted to the payment of the tax for the protection of the estate, and for the mutual benefit of both of the mortgagees and the mortgagor. Buffington could not thereby acquire a tax lien upon the land paramount to that of the first mortgagee, nor could he take a tax title which would cut off the first mortgagee or the owner of the equity of redemption. He acquired thereby simply a “further lien” upon the'land as against the mortgagor and all persons then claiming under him; not a lien…
2Cases cited15 opinions
- Williams v. . TownsendNew York Court of Appeals · 1865
- Smith v. LewisWisconsin Supreme Court · 1866
- Hart v. SmithWisconsin Supreme Court · 1878
- Horrigan v. WellmuthSupreme Court of Missouri · 1883
- Lybrand v. HaneyWisconsin Supreme Court · 1872
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3Cited by9 opinions
- Endress v. ShoveWisconsin Supreme Court · 1901
- Blackman v. ArnoldWisconsin Supreme Court · 1902
- Moore v. CrispSupreme Court of Oklahoma · 1963
- Roach v. Sanborn Land Co.Wisconsin Supreme Court · 1909
- Hackett v. Van DusenWisconsin Supreme Court · 1907
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