State ex rel. Mason v. Larsen
Wisconsin Supreme Court
Appeal from a judgment of the circuit court for Polk county: Frank A. Ross, Circuit Judge. This is an action of mandamus, brought to compel the defendant as county treasurer of Polk county to accept the plaintiff’s bid made by him upon the sale of certain lands for delinquent taxes' and to issue certificates thereon as provided by law. Acting under sec. 1138m, Stats., the county board directed the defendant to bid in and purchase for the county all lands sold for taxes.
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Appeal from a judgment of the circuit court for Polk county: Frank A. Ross, Circuit Judge. This is an action of mandamus, brought to compel the defendant as county treasurer of Polk county to accept the plaintiff’s bid made by him upon the sale of certain lands for delinquent taxes' and to issue certificates thereon as provided by law. Acting under sec. 1138m, Stats., the county board directed the defendant to bid in and purchase for the county all lands sold for taxes. Pursuant to such direction the defendant, at the opening of the sale announced to the bidders assembled, including…
1DissentEschweiler, J.
I dissent from so much of the majority opinion herein as construes sec. 1138m, Stats., as intending to give the county board the power to authorize and direct its county treasurer to become the exclusive purchaser for it of the lands sold for general táxes as therein described.
At the time of the enactment of this section by ch. 268, Laws 1917, there was then on the Statutes, and had been for a long time, sec. 1191, which reads as follows:
“Real property upon which the county holds any certificate of tax sale shall continue liable to taxation and to sale for unpaid taxes, and the county shall…
2Cases cited4 opinions
- Oneida County v. TibbitsWisconsin Supreme Court · 1905
- Town of Iron River v. Bayfield CountyWisconsin Supreme Court · 1900
- State ex rel. Owen v. DonaldWisconsin Supreme Court · 1915
- Buell v. ArnoldWisconsin Supreme Court · 1905