Baker v. Supervisors of Columbia County
Wisconsin Supreme Court
APPEAL from tlie Circuit Court for Oolwrnbia Comity. ' JBalcer filed with the county clerk his claim to recover from the county, under ch. 22, Laws of 1859, the amount of certain tax certificates, alleged to he void because each had attached to it a five-cent internal revenue stamp, the cost of which was ’ included in the amount for which the lands were sold.
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APPEAL from tlie Circuit Court for Oolwrnbia Comity. ' JBalcer filed with the county clerk his claim to recover from the county, under ch. 22, Laws of 1859, the amount of certain tax certificates, alleged to he void because each had attached to it a five-cent internal revenue stamp, the cost of which was ’ included in the amount for which the lands were sold. The claim was disallowed by the board of supervisors, but the grounds of such disallowance were not expressed in writing. On appeal to the circuit court, the county, upon leave asked on the first day of the next term, was there allowed…
1Opinion of the CourtCole, J.
Tbe circuit court permitted tbe county to file an-*447answer setting up tbe defense of tbe statute of limitations; but under tbe circumstances we do not think there was any abuse of discretion in allowing this to be done. Tbe appeal was from tbe action of tbe board disallowing tbe plaintiff’s claim, and it did not appear upon wbat ground tbe claim was rejected. It is stated in tbe affidavit of tbe attorney for tbe plaintiff, that tbe claim was not disallowed by tbe board because tbe statute of limitations bad run upon it. But.still, when tbe cause was appealed to tbe circuit court, it was proper…
2Cases cited5 opinions
- Parker v. KaneWisconsin Supreme Court · 1856
- State ex rel. Wolff v. Board of SupervisorsWisconsin Supreme Court · 1871
- Barden v. Supervisors of Columbia CountyWisconsin Supreme Court · 1873
- Hutchinson v. Board of SupervisorsWisconsin Supreme Court · 1870
- Tarbox v. Supervisors of Adams CountyWisconsin Supreme Court · 1874
3Cited by10 opinions
- Merchants National Bank v. BraithwaiteNorth Dakota Supreme Court · 1898
- Milledge v. ColemanWisconsin Supreme Court · 1879
- Hyde v. Supervisors of Kenosha CountyWisconsin Supreme Court · 1877
- Morgan v. BishopWisconsin Supreme Court · 1884
- Smith v. DragertWisconsin Supreme Court · 1884
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