New Richmond Lumber Co. v. Rogers
Wisconsin Supreme Court
APPEAL from the Circuit Court for Polk County. The case is sufficiently stated in the opinion. They contended, inter alia, that there was no valid levy. Libby v. Murray, 51 Wis. 311; Bryant v. Osgoocl, 52 N. H. 185. The tax-warrant could not legally be renewed or extended by the separate action of the supervisors. 1 Dillon on Mun. Corp. (2d ed.), secs. 196-8, 319; Lay v. Jersey Oity, 19 N. J. Eq. 112; Butler v. Charlestown, 1 Gray, 12; Baldwin v. Canfield, 26 Minn. 43.
1Opinion of the CourtORton, J.
This is an action of trover, brought by the appellant against the respondent, for the conversion of about 16,000 feet of lumber belonging to the appellant. The facts *609are briefly and substantially as follows: The appellant owned said lumber, and it was piled up at or near its mill-yard in the town of Black Brook, in Polk county. There was on the tax roll of said town, with the usual warrant annexed thereto, a personal property tax of $130.4? against the appellant for the year 1881, which it had neglected to pay after repeated demand. One J. W. Davis was the treasurer of said town, and by…
2Cases cited2 opinions
- Gallagher v. BishopWisconsin Supreme Court · 1862
- Brown v. PrattWisconsin Supreme Court · 1856
3Cited by1 opinion
- Johnson v. Iron Belt Mining Co.Wisconsin Supreme Court · 1890