Legal Opinion

Curtis's Adm'r v. Whipple

Wisconsin Supreme Court

Decided June 15, 1869PublishedCited by 38 opinions

APPEAL from the Circuit Court for Jefferson County. By an act of the legislature, approved April 6, 1867 (published as ch. 381, Private and Local Laws of 1867), the town of Jefferson was authorized to raise by tax $5,000, to aid in the erection of buildings for the “Jefferson Liberal Institute,” in said town, in case the majority of the votes cast upon that question at a special town meeting to be held on the 14th of May, 1867, should be in favor of said tax.

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APPEAL from the Circuit Court for Jefferson County. By an act of the legislature, approved April 6, 1867 (published as ch. 381, Private and Local Laws of 1867), the town of Jefferson was authorized to raise by tax $5,000, to aid in the erection of buildings for the “Jefferson Liberal Institute,” in said town, in case the majority of the votes cast upon that question at a special town meeting to be held on the 14th of May, 1867, should be in favor of said tax. The electors having decided affirmatively, the. tax was accordingly assessed upon the taxable property of the town in December, 1867,…

1Opinion of the CourtDixon, C. J.

The counsel for the plaintiff correctly state the effect of the act of incorporation (Pr. and Local Laws of 1866, ch. 516), when they say that the “Jefferson Liberal Institute,” for the benefit of which the taxes in question were attempted to be assessed and collected, is essentially a private educational institution, controlled exclusively by the stockholders, through a board of trustees. The town of Jefferson is not a stockholder, and has no voice in its management. The tax payers in the town, as such, are not stockholders, and have no privileges in the institute that are not common to all…

2Cases cited1 opinion

  1. Knowlton v. Board of SupervisorsWisconsin Supreme Court · 1859

3Cited by38 opinions

  1. Attorney General v. City of Eau ClaireWisconsin Supreme Court · 1875
  2. Wisconsin Industrial School for Girls v. Clark CountyWisconsin Supreme Court · 1899
  3. State Ex Rel. Warren v. ReuterWisconsin Supreme Court · 1969
  4. State ex rel. Atwood v. JohnsonWisconsin Supreme Court · 1919
  5. State ex rel. Garth v. SwitzlerSupreme Court of Missouri · 1898

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