Watertown republican. [volume] (Watertown, Wis.) 1860-1906, 1861-05-24
Laws Of w iscOnsin
Published April ,, 1861.
CHAPTER 1873.

IN act to amend chapter IS of the Revised
Statutes, and chapter D of the General
Laws of 1859, entitled g IN act relating to
the sale Of lands for unpli1 taxes, and the
conveyance and redemption thereof
ThepeopJs attic State of Wisconsin, represent
ed an .Senate and assembly. do enact as foLoms:
Section / 1t shall be the duty Of the sever
al county treasu-ers in this State, when no or
der to the contrary shall have been made by the
board of supervisors to sell and transfer by as
signment, any certificate of sale Of land for de-
inquent taxes, Which may have been bid off in
behalf Of the county to any person offering to
purchase the same with interest at the rate of
twenty-five per cent. per annum Prooided
That such safe shall include all legal certificates
Of sale in the hands of such treasure" on the
same lands, and ProU;ded further, That the
board of supervisors may, by an order to be
entered IN their minutes, prescribe the terms Of
sale, and the rate of interest charegable by such
treasurer on such certificates and all sales Of
such tax certificates heretofore made by county
treasurers or clerks Of the board Of supervisors,
shall be deeme to be legal and valid, although
no order for such sale shall have been made by
eboard of supervisors.
Sec 3 The provisions of sections thrty-fye
ii forty eight inclusive Of the act Of which this
s amendatory, shall extend and be applicable
to all conyeyances of lands made for delinquent
taxes prior to the passage of that act
Sec 3. Whenever the county treasurer shall
refund to the holder Of any erroneous, or Illegal
tax certificate, or to the grantee named in any
deed of conveyance. executed pursuant to any
sale of lands for delinquent taxes or to the as
sIgnee of such grantee, as provided in sections
tWenty-slx and tWenty-seven of the act of which
this is amendatory, if it shall appear that such
lands were justly taxable, the clerk of the
board Of supervisors, and the county treasurer
shall jointly certify to the clerk of the town,
city or village as the case may be. within which
such lands are situated description of each
tract or lot. the taxes which shall have been
refunded aforesaid, with the amount of the
tax justly chargable thereon, and the year
when assessed Provided That such certificate
shall not include any taxes assessed more than
FIVE years prior to the making of such certif-
cate.
Sec 4. Such certified statement shall be
made on or before the first day If June in each
year and shall briefly state the reasons Of the
illegality of such sales or conyeyances and
the clerk receiving such atement shall add the
amount so certified to the tax Of that year. on
the tracts or tract SO returned, together with
interest at the rate Of ten per cent. per annum
from the time when such tax was due and pay
able to the first day of December next after the
receipt of such certified statement and in case
any tract or lot shall have been so returned on
account of an erroneous or imperfect descrip-
ton, such clerk shall correct the same.
Sec. 5. No action shall be commenced by
the former owner or owners of any land, or by
any person claiming under him or them, to re-
cover possession of land which has been sold,
and conveyed by deed for non-payment of tax
ses, or to avoid such deed unless such action
shall be commenced within three years next
after the recording of such deed
Sec. 6. The limitation for bringing actions
prescribed in the last preceding section shall
not apply to any person who shall be minor
at the time the right of such action shall accrue,
but such minor may bring such action or &C
tions, after the time limited at any time during
his minority, and within one year thereafter,
nor shall such limitation apply where the taxes.
for the non-payment of which the land was sold
and the tax-deed executed were paid prior to
the sale, or where the land was redeemed from
the operation of such SALE as provided by law.
nor where the land was not liable to taxation.
Sec. 7. All acts and parts of acts contra
vening the provisions Of this act, are hereby
repealed.
Sec. s. This act shall take effect and be in
force from and after its passage and publica-
ton.
Approved March %, 1861.