Flanders v. Town of Merrimack
Wisconsin Supreme Court
APPEAL from the Circuit Court for 'Monroe County. The action was commenced in January, 1878, to restrain the collection of certain taxes assessed against the plaintiff, in 1877, on his lands in the defendant town, and to set aside the assessment and tax levy for that year.
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APPEAL from the Circuit Court for 'Monroe County. The action was commenced in January, 1878, to restrain the collection of certain taxes assessed against the plaintiff, in 1877, on his lands in the defendant town, and to set aside the assessment and tax levy for that year. The complaint contains averments of fact showing that irregularities going to the groundwork of the tax, and affecting all the taxable property in the town, were committed in making the assessment in question. The defendants answered, denying the material allegations of the complaint. The cause was tried in April, 1879, and…
1Opinion of the CourtLyon, J.
1. This court has held in numerous cases that “ violations or evasions of duty imposed by law to secure a just and uniform rule of assessment, whether occurring by mistake in law or fraud in fact, which go to impair the general equality and uniformity of the assessment, and thereby to defeat the uniform rule of taxation, vitiate the whole assessment as the foundation of a valid tax.” The cases which recognize and’enforce this principle are collated in the opinion by the chief justice in Marsh v. The Board of Supervisors of Clark County, 42 Wis., 502, from which the above quotation is taken.…
2Cases cited9 opinions
- Knowlton v. Board of SupervisorsWisconsin Supreme Court · 1859
- Mills v. CharletonWisconsin Supreme Court · 1872
- Marsh v. Board of SupervisorsWisconsin Supreme Court · 1877
- Plumer v. Board of SupervisorsWisconsin Supreme Court · 1879
- Tallman v. City of JanesvilleWisconsin Supreme Court · 1863
4 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Hassett v. WelchSupreme Court of the United States · 1938
- State Ex Rel. Hammermill Paper Co. v. La PlanteWisconsin Supreme Court · 1973
- Thomas Ex Rel. Gramling v. MallettWisconsin Supreme Court · 2005
- Mattson v. AstoriaOregon Supreme Court · 1901
- Santee Mills v. QuerySupreme Court of South Carolina · 1922
40 more not listed; retrieve them via the Exa API.