Winchester v. Tozer
Wisconsin Supreme Court
APPEAL from tbe Circuit Court for Bierce County. This action was brought against tbe town treasurer and bis sureties, for an alleged default of said town treasurer to pay over'to'the plaintiff, as county treasurer, a sum of $1,152.55, entered upon tbe assessment roll and collected as county taxes. Tbe grounds of defense will sufficiently appear from tbe opinion. Tbe circuit court rendered judgment for the plaintiff, and defendants appealed.
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APPEAL from tbe Circuit Court for Bierce County. This action was brought against tbe town treasurer and bis sureties, for an alleged default of said town treasurer to pay over'to'the plaintiff, as county treasurer, a sum of $1,152.55, entered upon tbe assessment roll and collected as county taxes. Tbe grounds of defense will sufficiently appear from tbe opinion. Tbe circuit court rendered judgment for the plaintiff, and defendants appealed. The assessment roll specifies the amounts to be collected from each person for the state, the county, the town, etc., severally. The warrant is based upon…
1Opinion of the CourtCole, J.
This is an action upon a town treasurer’s bond, given in pursuance of section 57, ch. 18, R. S. The breach complained of is, that the town treasurer has not faithfully and truly accounted for and paid over all the county taxes which have come to his hands. It appears that the town treasurer did not collect upon the assessment roll a sufficient amount to pay both the town and county taxes assessed upon the property of his town. He therefore gave the town the preference, and retained the money sued for, to meet the delinquency or deficit in the town taxes. And the question is, Had he a right to…
2Cited by4 opinions
- Kellogg v. Supervisors of Winnebago CountyWisconsin Supreme Court · 1877
- Town of Bell v. Bayfield CountyWisconsin Supreme Court · 1931
- Town of Marinette v. Board of Supervisors of Oconto CountyWisconsin Supreme Court · 1879
- Wolff v. StoddardWisconsin Supreme Court · 1870