Preston
Preston v. Hirsch
Opinion
Lead Opinion
Chipman, J.
Action to quiet title. Plaintiff had judgment, from which defendant appeals on bill of exceptions.
Plaintiff deraigns title from the government by patent to his immediate predecessor and a deed from the patentee to him. Appellant relies wholly upon his tax title. The levy was made for the year 1890-91. It was stipulated by counsel for plaintiff that the assessment, for which the attempted sale was made, was regular, and that all proceedings in relation to the delinquent tax list were duly and regularly done and made, and also all proceedings in regard to said levy, assessments and delinquency were regular up to the time of the issuance of the tax collector’s certificate of sale of the same. Defendant thereupon offered in evidence the following records in the order named: 1. The tax collector’s certificate of sale to the state; 2..His deed to the state; 3. The controller’s notice to the tax collector directing the sale of the property at auction; 4. Affidavit of publication of controller’s notice; 5. The deed by the tax collector to defendant. Plaintiff objected to the certificate of sale as irrelevant, incompetent and immaterial because not a certificate under the law.…