Smith v. Smith
Wisconsin Supreme Court
APPEAL from tbe Circuit Court for Winnebago County. Action by tax title claimant, nnder chap. 22, Laws of 1859, commenced Sept. 15th, 1863. The complaint contains in tabular form a list of the lands on which plaintiff alleges that he has taken tax deeds, and to which he seeks to quiet the title &e., and opposite such description, the date of the tax sale, the amount for which the tract was sold, the amount paid for deed &c., and the “ names of former owners and of those…
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APPEAL from tbe Circuit Court for Winnebago County. Action by tax title claimant, nnder chap. 22, Laws of 1859, commenced Sept. 15th, 1863. The complaint contains in tabular form a list of the lands on which plaintiff alleges that he has taken tax deeds, and to which he seeks to quiet the title &e., and opposite such description, the date of the tax sale, the amount for which the tract was sold, the amount paid for deed &c., and the “ names of former owners and of those claiming under them f and all the persons whose names are there given are made defendants. Opposite two of tile tracts…
1Opinion of the Court
By the Court,
Dixoít, C. J.
The intentional omission of taxable property by the assessor, materially affecting the equality of taxation and increasing the burden of the party complaining, will avoid the tax; but the unintentional omission of such property by the officer attempting in good faith to carry out the requisitions of the law, will not. Weeks v. Milwaukee Co., 10 Wis., 263; Hersey v. Supervisors of Milwaukee Co., 16 id., 185; Dean v. Gleason, 16 Wis., 1. In this case the omissions may fairly be regarded as the result of mistake or accident. There is no evidence of bad faith or that the…
2Cases cited7 opinions
- Weeks v. City of MilwaukeeWisconsin Supreme Court · 1860
- Warden v. Board of SupervisorsWisconsin Supreme Court · 1861
- Smith v. ClevelandWisconsin Supreme Court · 1863
- Truesdill v. RoachWisconsin Supreme Court · 1960
- Wakeley v. NicholasWisconsin Supreme Court · 1863
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- McCready v. Sexton & SonSupreme Court of Iowa · 1870
- Fifield v. Marinette CountyWisconsin Supreme Court · 1885
- Plumer v. Board of SupervisorsWisconsin Supreme Court · 1879
- Lombard v. McMillanWisconsin Supreme Court · 1897
- Sapp v. MorrillSupreme Court of Kansas · 1871
7 more not listed; retrieve them via the Exa API.