Lamoreux v. Bayfield County
Wisconsin Supreme Court
Appeal from a judgment of the circuit court for Bayfield county: John K. Parish, Circuit Judge. This action was brought to recover the amount for which-alleged illegal tax certificates were sold by the county treasurer of the defendant county, with interest thereon at seven per cent, from the date of sale, and resulted in a judgment for-plaintiff.
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Appeal from a judgment of the circuit court for Bayfield county: John K. Parish, Circuit Judge. This action was brought to recover the amount for which-alleged illegal tax certificates were sold by the county treasurer of the defendant county, with interest thereon at seven per cent, from the date of sale, and resulted in a judgment for-plaintiff. Prior to December 15, 1902, the lands described in the-certificates involved in this action were owned by the Shores-Lumber Company. On said date said company sold said lands under a land contract to Jacob Ryerson and E. M. Paulson, who assumed and…
1Opinion of the CourtBarnes, J.
The action brought to set aside the 1905 tax levy was commenced before the date fixed by law for the holding of the annual tax sale in May, 1906. The purchasers of the tax-sale certificates pendente lite were therefore bound by the judgment in the action, even though no notice of lis pen-dens was filed. Brown v. Cohn, 95 Wis. 90, 69 N. W. 71; Bell v. Peterson, 105 Wis. 607, 613, 81 N. W. 279. A judgment annulling a tax necessarily destroys any tax certificate issued by virtue of such tax and defeats any deed issued on such certificate. T. B. Scott L. Co. v. Oneida Co. 72 Wis. 158, 160, 39 N.…
2Cases cited10 opinions
- Smith v. LewisWisconsin Supreme Court · 1866
- Hixon v. Oneida CountyWisconsin Supreme Court · 1892
- Parcher v. Marathon CountyWisconsin Supreme Court · 1881
- Babcock v. City of Fond du LacWisconsin Supreme Court · 1883
- Brown v. CohnWisconsin Supreme Court · 1897
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3Cited by2 opinions
- German National Bank v. Bayfield CountyWisconsin Supreme Court · 1909
- Lamoreux v. Bayfield CountyWisconsin Supreme Court · 1909