Legal Opinion

Oneida County v. Tibbits

Wisconsin Supreme Court

Decided May 2, 1905PublishedCited by 14 opinions

Appeal from a judgment of the circuit court for Oneida-county; W.'O. Silverthoew, Circuit Judge. After a review of the equalization of the valuation for taxation of the various municipalities in Oneida county for the-year 1899, had upon the petition of the towns of Woodboro- and Hazelhurst in pursuance of sec. 1077&, Stats. 1898, said' towns, upon notice given the attorneys who had appeared before said commission for review, presented to the circuit judge-statements of tbeir…

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Appeal from a judgment of the circuit court for Oneida-county; W.'O. Silverthoew, Circuit Judge. After a review of the equalization of the valuation for taxation of the various municipalities in Oneida county for the-year 1899, had upon the petition of the towns of Woodboro- and Hazelhurst in pursuance of sec. 1077&, Stats. 1898, said' towns, upon notice given the attorneys who had appeared before said commission for review, presented to the circuit judge-statements of tbeir expenses claimed to have been incurred in connection with the making of the application and the subsequent proceedings.…

1Opinion of the Court

The following opinion was filed March 14, 1905 :

Dodge, J.

At the very threshold of this case we meet a question which, if answered in favor of the appellants, completely disposes of all defense. That is, whether the town treasurers had any authority in law to accept the certificates of audited -expenses, even if valid and proper, in payment of county taxes, as collecting agents for the county, and to tender them in place of money. Such authority must rest in express statute, for the receipt of governmental revenues in money is so essential to the performance of the functions of government that…

2Cases cited21 opinions

  1. Bronson v. RodesSupreme Court of the United States · 1869
  2. Becker v. ChesterWisconsin Supreme Court · 1902
  3. Hathaway v. DavisCalifornia Supreme Court · 1867
  4. Claflin & Co. v. Continental Jersey WorksSupreme Court of Georgia · 1890
  5. Anderson v. City of MayfieldCourt of Appeals of Kentucky · 1892

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3Cited by14 opinions

  1. Stevenson v. Milwaukee CountyWisconsin Supreme Court · 1909
  2. Cranberry Creek Drainage District v. La VigneWisconsin Supreme Court · 1930
  3. Philler v. Waukesha CountyWisconsin Supreme Court · 1909
  4. Angelo v. Railroad CommissionWisconsin Supreme Court · 1928
  5. Rinder v. City of MadisonWisconsin Supreme Court · 1916

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