Grant County herald. [volume] (Lancaster, Wis.) 1850-1968, 1853-09-14
TaX-TitIes.

4dA-11tkeSs
We are willing for the sgentleman of great
experience who suggested the following to go
ahead. If he owns lands in Grant County or
Wisconsin, he'll find tax-deeds are not so easy
to cancel as he promises. If he fails to paw
taxes in Grant Co., we'd like to know it,
so as to give him rip, once. He must think
western people are transcendently ignorant =
Hear him:
Tax TITLES IN THE WESTERN STATES.
There are probably few things easier
to set aside and annul than western tax
deed; and this for the simple reason that
there are few things more likely to be
lrregularly, incorrectly, illegally perfor-
med, than the process of which the tax
sale is the final step and end. The pro-
ceedings which result in the creation of
a tax title are long and complicated. II
IS necessary that the numerous steps in
volved in them should be dictated by law.
The persons who fulfill the functions OF
most of the offices are the pioneers of CT
vilization in the widest and newest re-
|gions. They are very we'll qualified for
clearing, farming, numbering and deer
hunting, but for drawing long assessment
rolls, giving accurate descriptions of all
the lands in their town, making compli-
Gated calculations, and in general, for con-
Quoting proceeding like the one in ques-
ton with fidelity to all the particulars Of
the statutory directions, they are very
poorly fitted.
If all the parts of this complicated ma
chinery have moved regularly and accu-
rately, the product is undoubtedly good
title. But if these directions have not
been complied with-if any of the steps
have been enormously or tardily taken
the process is not the one authorized
by law, and is therefore liable to be set
aside and avoided. The chances of err
ror seem to be multiplied by the fact that
a full and correct assessment roll of all
the taxable property in the township is
a prerequisite to levying the tax, so that
a mis-description or omission Of one par
eel Of land, would affect the validity Of
the tax upon all the rest.
AS before remarked, it is hardly to be
expected that the inhabitants of a sparse
ly settled region, should be men of such
accurate business habits as to conduct
this intricate affair, regularly and legally.
They are apt to be ignorant of what they
should do, and careless as to how thew
do it; and although the general course
of the proceedings may be nearly right,
the chances are in favor of the existence
Of irregularities which will prove fatal to
its validity. 1t seems probable that in
the newer and rougher regions the sales
are rarely legally conducted, or even the
taxes regularly and really assessed. A
gentleman Of great experience in these
aars at the vest both in the 9ctians
|er, assured the writer that there was
hardly sale for unpaid taxes which
could not be set aside for informality Of
one sort or another and that he felt quit.
safe IN habitually neglecting to p0y tn
faces on has lands in any township where
he did not own "any personal plunde,
that could be picked up as he knew
that after they had been sold, nothing
was easier than to find flaw in the as.
sessment or sale, and have the deed can.
celled.-[ Livingston's Law Magazine.