This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1905 edition. Excerpt: ... The case of Smith v. Cleaveland, 17 Wis. 556, appears to hold that it is competent for the legislature to make the tax deed conclusive; hut the opinion expressly states that "the objections taken, and for which the plaintiff seeks to impeach the title of the defendants, go merely to the regularity of ...
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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1905 edition. Excerpt: ... The case of Smith v. Cleaveland, 17 Wis. 556, appears to hold that it is competent for the legislature to make the tax deed conclusive; hut the opinion expressly states that "the objections taken, and for which the plaintiff seeks to impeach the title of the defendants, go merely to the regularity of the proceedings. The groundwork and essence of the transactions which resulted in the execution and delivery of the deed remained untouched." It may be remarked that Judge Cooley in his Constitutional Limitations, note to page 369, cites this case as showing how far "the legislature may make the tax deed conclusive evidence that mere irregularities have not intervened in the proceedings." If the language of the opinion goes further than this, it is, as to such excess, doubtless, but mere dictum. There is referred to in the opinion and appended to the report in this case in the form of a note, an opinion of Miller, U. S. district judge for the district of Wisconsin, in the case of Lord v. The Milwaukee & Mississippi Railroad Company, seeming to sustain the broad language used by Dixon, C. J., in the main case; but the facts in the last case are not given so as to enable the reader to determine whether, as to its full extent, it is adjudication or partly dictum. But in the subsequent case of Smith v. Smith, etc., 19 Wis. 615, Dixon, C. J., in delivering the opinion of the court says: "The legislature have power to prescribe the form of proceedings in the assessment and collection of taxes and, in matters of form, may declare what steps shall or shall not be essential to the validity of a tax sale or tax deed," and cites in support thereof Smith v. Cleaveland, supra. In view of all the facts and surroundings of the case, we do not think it can...
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