Matheson v. Town of Mazomanie
Wisconsin Supreme Court
APPEAL from tbe Circuit Court for Dane County. Tbe plaintiff, a resident of tbe town of Mazomanie, listed Ms personal property liable to taxation there in 1864, as follows: “Horses oyer two years &c., 1 — $150.00 ; gold and silver watebes, 1 — $50.00 ; aggregate of all other articles of personal property, $800.00. Total, $1,000.” TMs statement be verified by tbe oath prescribed by law.
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APPEAL from tbe Circuit Court for Dane County. Tbe plaintiff, a resident of tbe town of Mazomanie, listed Ms personal property liable to taxation there in 1864, as follows: “Horses oyer two years &c., 1 — $150.00 ; gold and silver watebes, 1 — $50.00 ; aggregate of all other articles of personal property, $800.00. Total, $1,000.” TMs statement be verified by tbe oath prescribed by law. Tbe assessor, in Ms tax roll, opposite tbe entry of $1,000 against tbe plaintiff’s name, added tbe words “ by tbe owner.” Afterwards tbe chairman of tbe town board of supervisors, tbe deputy town clerk and tbe…
1Opinion of the CourtDixon, C. J.
Iii this case we bold:
1. That neither tbe board of supervisors of tbe town, tbe town clerk, nor tbe assessor, bad power to increase tbe valuation of tbe non-ennmerated articles specified in section 8 of tbe act (Laws of 1860, cbap. 386), after tbe plaintiff bad made out and verified bis statement as required by tbe act.
2. That tbe addition of tbe sum of $5000 to tbe valuation of tbe non-enumerated articles, by tbe chairman of tbe board of supervisors, tbe deputy town clerk and tbe assessor, as stated in tbe conqplaint, was unlawful, and void as agamst tbe plaintiff.
3. That tbe Town of…
2Cited by7 opinions
- Kellogg v. Supervisors of Winnebago CountyWisconsin Supreme Court · 1877
- A. H. Stange Co. v. City of MerrillWisconsin Supreme Court · 1908
- Matteson v. Town of RosendaleWisconsin Supreme Court · 1875
- Phillips v. City of Stevens' PointWisconsin Supreme Court · 1870
- Lawrence v. City of JanesvilleWisconsin Supreme Court · 1879
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