Wisconsin Central Railroad v. Lincoln County
Wisconsin Supreme Court
APPEAL from the Circuit Court for Lincoln County. This is an action in equity, brought in April, 1880, by the plaintiff l’ailroad company, to procure the setting aside and cancellation of a large number of tax certificates upon lands of the plaintiff, situated in Lincoln county when the lands were taxed and sold, but afterwards included within the limits of Price county.
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APPEAL from the Circuit Court for Lincoln County. This is an action in equity, brought in April, 1880, by the plaintiff l’ailroad company, to procure the setting aside and cancellation of a large number of tax certificates upon lands of the plaintiff, situated in Lincoln county when the lands were taxed and sold, but afterwards included within the limits of Price county. These lands were sold for nonpayment of the taxes assessed against thérn in 1876, and the certificates were issued to Lincoln county. That county afterwards duly assigned the certificates to Price county, pursuant to the…
1Opinion of the CourtLyon, J.
Under and by virtue of sec. 21, ch. 314, and sec. 22, ch. 362, P. & L. Laws of 1866, the lands affected by this appeal were exempted from taxation for the period of ten years from and after the- taking effect of such acts. Ch. 21, Laws of 1877, extended such exemption three years. It is provided in sec. 4 of the act of 1877, that its provis*480ions “ shall not apply to nor in any manner exempt said lands from the taxes which have been heretofore assessed against them.” ■ It is not claimed on behalf of the plaintiff company that the lands in question were not subject to assessment and taxation in…
2Cases cited5 opinions
- Knox v. ClevelandWisconsin Supreme Court · 1860
- Marsh v. Board of SupervisorsWisconsin Supreme Court · 1877
- Smith v. SherryWisconsin Supreme Court · 1882
- Fifield v. Marinette CountyWisconsin Supreme Court · 1885
- Philleo v. HilesWisconsin Supreme Court · 1877
3Cited by17 opinions
- Farrington v. New England Investment Co.North Dakota Supreme Court · 1890
- Brink v. DannSouth Dakota Supreme Court · 1913
- Hixon v. Oneida CountyWisconsin Supreme Court · 1892
- City of Olando v. Equitable Building & Loan Ass'nSupreme Court of Florida · 1903
- Board of Com'rs of Garfield Co. v. FieldSupreme Court of Oklahoma · 1916
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