Shove v. City of Manitowoc
Wisconsin Supreme Court
APPEAL from tbe Circuit,Court for Manito'woe County. The case is thus stated by Mr. Justice Cassoday: “ This is an action to recover back $359.04, alleged to have been illegally assessed in the year 1877, and illegally exacted and collected from the plaintiff by the defendant, March 1, 1878, with interest from that date.
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APPEAL from tbe Circuit,Court for Manito'woe County. The case is thus stated by Mr. Justice Cassoday: “ This is an action to recover back $359.04, alleged to have been illegally assessed in the year 1877, and illegally exacted and collected from the plaintiff by the defendant, March 1, 1878, with interest from that date. It appears from the evidence that in May, 1877, the plaintiff received from the assessors the usual personal property statement; that he put down in such statement, under the head of valuation by the owner, $2,000; that subsequently the assessor put down, under the head of…
1Opinion of the CourtCassoday, J.
The facts found by the court seem to be supported by evidence. There can be no question but what the payment of the tax upon the increased assessment was under compulsion and against protest. Parcher v. Marathon Co., 52 Wis., 388. Under ch. 166, Laws of 1871, the board of review were at liberty to increase or diminish the. assessor’s valuation without hearing witnesses. McIntyre v. White Creek, 43 Wis., 620. A similar ruling was made under ch. 78, Laws of 1873, in a case where the property statement was not sworn to. Lawrence v. Janesville, 46 Wis., 364. In the case before us the board seems…
2Cases cited3 opinions
- Parcher v. Marathon CountyWisconsin Supreme Court · 1881
- McIntyre v. Town of White CreekWisconsin Supreme Court · 1878
- Lawrence v. City of JanesvilleWisconsin Supreme Court · 1879
3Cited by13 opinions
- State ex rel. N. C. Foster Lumber Co. v. WilliamsWisconsin Supreme Court · 1904
- State ex rel. Vilas v. WhartonWisconsin Supreme Court · 1903
- Horton v. State ex rel. HaydenNebraska Supreme Court · 1900
- Frank J. Sausen v. Town of Black Creek Board of ReviewWisconsin Supreme Court · 2014
- State ex rel. Giroux v. LienWisconsin Supreme Court · 1900
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