Sommers v. City of Wauwatosa

In 1937 the city of Wauwatosa constructed certain public improvements and paid the contractor in cash from its funds. It thereupon levied a special-improvement assessment against the lands benefited. This was spread on the 1937 tax roll. The assessment became delinquent and was returned to plaintiff as county treasurer in trust for collection. The assessment was - unpaid at the county tax sale and the land against which it was a lien was purchased by the county pursuant to sec. 74.42, Stats. 1937. According to defendant the certificate was retained by the county treasurer in trust for the…