Year: 1861




AN ACT to amend chapter Is of the Revised


Statutes and chapter % of the General


Laws of 1859, entitled ''An act relating to


the sale of lands for unpaid taxes, and the


conveyance and redemption thereof"


TIE people Of tie State Of Wisconsin, repre-
sescd N 5onate and A$seos5,y, do encct toAocs:


SEC. /. 1t shall be the duty Of the several
county trcasurers of this state, when no order
to the contrary shall have been made by the
board of supervisors to sell and transfer by as
signment, any certificate of sale Of laGd for
delinquent taxes which may have been bid
of in behalf OF the county, to anY person offer
ing to purchase the same with interest at the
rate Of twenty-five per cent. per annum Pro-
aqGed That such sale shall include all legal Ger
tfcates Of sale in the hands Of such treasurer,
on Che same lands and, Prop;dcd, tjtyttey, That
the board of supervisors may, by an order TO
be enter. d in their minutes prescribe the
terms of sale, and the rate Of interest charge
able by such treasurer on such certificates
and all sales Of such tax certificates heretofore
made by county treasurers clerks of the
board of supervisors, shall be deemed to be
leral and valid, although no order for such
sale shall have been made by the board Of su-
pervisois.


SEC 9 The provisions OF sections thirty.
Ave to forty-eight inclusive, of the act OF
which this is amendatory, shall extend and be
applicable to all conveyances Of lands made
for delinquent taxes prior to the passage of
that act.


SEC s3 Whenever the county treasurer
shall refund to the holder of any erroneous,
or illegal tax certificate, or to the grantee
named III any deed of conveyance, executed
pursuant to any sale of lands for delinquent
taxes or to the assignee Of such grantee, as
provided in sections tw ntv-six and twenty
seven of the act of which this is amcndatory
it shall appear that such lands were Justly tax
able, 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 sit
uated description Of each tract or lot, the
taxes on which shall have been refunded as
aforesaid, with the amount Of the tax justly
chargeabc thereon, and the wear when assess
ed; PrOrded that such certificate shall not
include any taxes assessed more than five
years prior to the making Of such certificate


SEC. 4. Such certified statement shall be
made on or before the first day of June in
each year, and shall briefly state the reasons
of the iilegalitY of such sales or c0nvevances;
and the clerk receiving such statement shall
add the amount SO certified TO the tax of that
year, on the tract or tracts so returned, to-
grther with interest at the rate of ten per
cent. per annum from the time when such
tax was due and payable to the first dav Of
December next after the receipt of such GER
tilted statement; and in case any tract or lot
shall have been so returned on account of IN
erroneous or imperfect description such clerk
shall correct the same.


Sc. ). No action shall be commenced by
the former owner or owners of the 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 n-p2ynent of
taxes, or to avoid such deed unless such action
shall be commenced within three years next
after the recording of such deed.


SEC g. 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 r;ght of such action Shall ac-
crue, but such minor may bring sach action
actions after the time limited at any time du-
ring his minority, and within one year there
after, 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 5he 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 he in force and take
effect from and after its passage and publica-
tion.


Approved March %, 1861