Sheboygan County v. City of Sheboygan
Wisconsin Supreme Court
APPEAL from the Circuit Court for Sheboygan County. The complaint alleged that, in the taxes imposed upon certain property in the defendant city, in 1878, returned delinquent by the city to the county treasurer, and credited to the former, there was included a special assessment for grading, charged against certain lots, amounting to $362.60; that this amount was charged back to the city by order of the county hoard of supervisors, and apportioned to the city in 1880; and…
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APPEAL from the Circuit Court for Sheboygan County. The complaint alleged that, in the taxes imposed upon certain property in the defendant city, in 1878, returned delinquent by the city to the county treasurer, and credited to the former, there was included a special assessment for grading, charged against certain lots, amounting to $362.60; that this amount was charged back to the city by order of the county hoard of supervisors, and apportioned to the city in 1880; and that the city refused to pay the same. Judgment for that sum and for certain collection fees, was demanded. A general…
1Opinion of the CourtLyon, J.
It is not alleged or claimed that the special assessment or tax was not legally levied, or that it is not a valid charge against the lots upon which it was imposed. The action is based solely upon the proposition that in his settlement with the city treasurer the county treasurer should not have allowed the amount of the grading tax or assessment, and therefore that the county had a valid claim against the city *420for the sum thus improperly credited to the city. The learned circuit judge held that the city was entitled to the credit, and hence sustained the demurrer to the complaint. We are…
2Cases cited3 opinions
- Finney v. City of OshkoshWisconsin Supreme Court · 1864
- Jenks v. City of RacineWisconsin Supreme Court · 1880
- City of Fond du Lac v. MooreWisconsin Supreme Court · 1883
3Cited by14 opinions
- Jewell v. City of SuperiorCourt of Appeals for the Seventh Circuit · 1904
- State ex rel. Donnelly v. HobeWisconsin Supreme Court · 1900
- Wisconsin Real Estate Co. v. City of MilwaukeeWisconsin Supreme Court · 1912
- Yates v. City of MilwaukeeWisconsin Supreme Court · 1896
- Town of Bell v. Bayfield CountyWisconsin Supreme Court · 1931
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