State v. Erickson
Wisconsin Supreme Court
Appeal from an order of the superior court of Douglas county: Solon L. Perrin, Judge. This action was brought to recover the forfeiture provided by sec. 1087 — 56, Stats.
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Appeal from an order of the superior court of Douglas county: Solon L. Perrin, Judge. This action was brought to recover the forfeiture provided by sec. 1087 — 56, Stats. The complaint is as follows: “The plaintiff above named complains of the defendant and for cause of action alleges: “1. That the defendant, Carl Erickson, is indebted to the plaintiff in the sum of two hundred and fifty dollars ($250), under sec. 1087 — 56 of chapter 48c of the Wisconsin Statutes (sec. 33 of chapter 769, Laws of 1913), because of the defendant’s wilful refusal on the 12th day of September, 1918, to deliver…
1Opinion of the CourtKerwin, J.
The main contention on the part of the respondent to sustain the demurrer is that the statute does not require the town clerk to deliver the tax roll to the persons appointed to make the 'reassessment, and that in the absence of such positive requirement by the statute no forfeiture was committed in refusing to make the delivery. In *602other words, it is argued that the duty of the town clerk to deliver the tax roll to the persons appointed to make the reassessment arises only by implication, because no duty is expressly imposed by the statute to do so. We think the construction contended for by…
2Cited by1 opinion
- Knaus v. RollofWisconsin Supreme Court · 1922