Biss v. Town of New Haven
Wisconsin Supreme Court
APPEAL from the Circuit Court for D%mn County. Plaintiff was a resident freeholder in a certain road district in the defendant town in 1874, and a highway tax of five dollars was levied, during that year, on the land upon which he resided.
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APPEAL from the Circuit Court for D%mn County. Plaintiff was a resident freeholder in a certain road district in the defendant town in 1874, and a highway tax of five dollars was levied, during that year, on the land upon which he resided. The overseer of highways in said district returned said tax to the town clerk as delinquent, and the clerk included the amount thereof in the tax list of the town for that year, and, in his warrant to the town treasurer, directed him to collect the amount from the plaintiff. Plaintiff having refused to pay said amount in money to the town treasurer, that…
1Opinion of the CourtCole, J.
The statute made it the clear duty of the overseer of highways to give the plaintiff at least three days’ notice of the time when, and place where, he must appear and pay his highway tax in labor. Tay. Stats., ch. 19, § 41, p. *607486. The tax due in labor conld not be converted into a tax payable in money, except upon such notice given, and default of the plaintiff to appear and work at the time and place specified in the notice. Sec. 47. The statute is mandatory in character, prescribes a way for collecting the highway tax in money, and the giving of the notice is essential and…
2Cases cited1 opinion
- Matteson v. Town of RosendaleWisconsin Supreme Court · 1875
3Cited by1 opinion
- Town of Germantown v. Industrial CommissionWisconsin Supreme Court · 1922