Olson v. Tanner
Wisconsin Supreme Court
Appeal from a judgment of tbe circuit court for Ashland county: JohN K. Parish, Circuit Judge. Action to foreclose six tax sale certificates on lots 11 and 12, block 1, city of Ashland. Tbe lots were separately sold for delinquent taxes for tbe years 1895, 1896, and 1897, were purchased at the tax sales by tbe county, and certificates were issued accordingly, there being a certificate for each lot upon each sale.
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Appeal from a judgment of tbe circuit court for Ashland county: JohN K. Parish, Circuit Judge. Action to foreclose six tax sale certificates on lots 11 and 12, block 1, city of Ashland. Tbe lots were separately sold for delinquent taxes for tbe years 1895, 1896, and 1897, were purchased at the tax sales by tbe county, and certificates were issued accordingly, there being a certificate for each lot upon each sale. Subsequently tbe six certificates were sold pursuant to a resolution of tbe county board, for tbe amount expressed upon their face. They came to the bands of tbe plaintiff so as to…
1Opinion of the CourtMaesiiall, J.
This appeal turns on the meaning of the words “face value” in that part of sec. 664, Stats. 1898, which reads as follows:
“No county board shall . . . sell, convey or transfer, or order or direct the sale, conveyance or transfer of any *546tax certificates owned or field by tfie county at less tfian the face value thereof unless such board shall have previously directed the county clerk to give notice of their intention so to do by publication thereof for four successive weeks in some paper published in the English language in such county and having a general circulation therein, and such notice…
2Cases cited5 opinions
- Delafield v. StateNew York Supreme Court · 1841
- Meixell v. KirkpatrickSupreme Court of Kansas · 1883
- Osgood v. BringolfSupreme Court of Iowa · 1871
- Evans v. TillmanSupreme Court of South Carolina · 1893
- Marriner v. John L. Roper Co.Supreme Court of North Carolina · 1893
3Cited by4 opinions
- Smith v. StateMississippi Supreme Court · 1911
- Wilson v. Justice's CourtCalifornia Court of Appeal · 1937
- Burns v. Corn Exch. Nat. Bank of OmahaWyoming Supreme Court · 1925
- Mayo v. WhedonCourt of Appeals for the D.C. Circuit · 1917