Wibaux Improvement Co. v. Breitenfeldt

At 12 o’clock noon on the first Monday of March, 1921, the Wibaux Improvement Company owned property in the town of Wibaux, consisting of town lots with the improvements. This property was duly assessed for the year 1921 and a valuation of $32,000, in round numbers, placed thereon. In July, 1921, the town council- of Wibaux passed a resolution assuming to levy a tax of twenty mills on each dollar of valuation of the taxable property within the town for general municipal purposes. The resolution was certified to the county clerk, who extended the tax on the assessment-roll, computing it upon…