Fitch v. Pinckard

Citations

• 5 Scam. 69

Syllabus

<p>Error to Madison.</p> <p>-I, Evidence — lost record. To prove the existence of a town corporation, the statute incorporating the town being introduced in evidence, an offer was made to introduce the original minutes of the Board of Trustees of the town, proved by the clerk, to show the acceptance of the act, and the proceedings under it. The minutes had been transcribed into a book kept by the Board of Trustees for that purpose, which had been lost: Held, that the minutes were admissible, and that this evidence was sufficient to establish that fact, (a) </p> <p>2. Same — original minutes. The minutes and entries made by the officers of a corporation, if it appear that they have been kept in a proper place, and by a proper person, are admissible in evidence.</p> <p>3. Same — town cannot designate effect of. A town corporation has no power to declare that the collector’s deed shall be evidence of a compliance with all the prerequisites of the ordinance providing for the sale of lots for taxes.</p> <p>4. Same — legislature alone make rules of. The legislature alone possesses the power to make, change, or alter the rules of evidence.</p> <p>5. Tax sale — onus on purchaser. A purchaser at a sale of town lots sold for ■ taxes assessed by a town corporation must prove every material fact to show a right of recovery. (b) He must show not only a power in the corporation to levy and collect taxes, but that the lands were subject to taxation; that the tax levied was authorized; that it was due and unpaid ; and that the- powers granted were strictly complied with.</p> <p>6. Taxation — improvements part of land. All fixed and permanent buildings and improvements upon land are apart of that land ; and under a section in a town charter which authorizes the corporation to levy and collect taxes upon all real estate within the town, not exceeding one half of one per centum upon the assessed value thereof, it is necessary to estimate the whole value of the lot and buildings, in as