Barden v. Supervisors of Columbia County
Wisconsin Supreme Court
APPEAL from tbe Circuit Court for Columbia County. This action was brought under sec. 26, ch. 22, Laws of 1859, to recover of the county the amount paid by plaintiff on certain tax certificates, with interest.
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APPEAL from tbe Circuit Court for Columbia County. This action was brought under sec. 26, ch. 22, Laws of 1859, to recover of the county the amount paid by plaintiff on certain tax certificates, with interest. Plaintiff had filed with the clerk of the county board of supervisors, his claim for the amount paid by him at two tax sales, upon the ground, among others, that each of the sales was invalid because a five cent U. S. revenue stamp had been included in the amount for which each tract was sold. The board refused to allow the claim, and from its decision plaintiff appealed to the circuit…
1Opinion of the Court
! Cole, J.
In this case the circuit court found as a fact established by the evidence, that the sum of five cents for each tax certificate was included in the amount for which the land described in such certificate was sold, and that this was in addition to the tax returned, interest, and all other legal charges. And one of the principal questions for our consideration is, Did this addition of five cents, for a United States revenue stamp, to the taxes for which the lands could properly be sold, render the sales illegal and void? We think this question must be answered in the affirmative. In…
2Cases cited3 opinions
- Jones v. Estate of KeepWisconsin Supreme Court · 1865
- State ex rel. Wolff v. Board of SupervisorsWisconsin Supreme Court · 1871
- Kimball v. BallardWisconsin Supreme Court · 1865
3Cited by9 opinions
- Schlesinger v. StateWisconsin Supreme Court · 1928
- Budge v. City of Grand ForksNorth Dakota Supreme Court · 1890
- Milledge v. ColemanWisconsin Supreme Court · 1879
- Hyde v. Supervisors of Kenosha CountyWisconsin Supreme Court · 1877
- Baker v. Supervisors of Columbia CountyWisconsin Supreme Court · 1876
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