Legal Opinion

Tarbox v. Supervisors of Adams County

Wisconsin Supreme Court

Decided January 15, 1874PublishedCited by 6 opinions

APPEAL from the Circuit Court for Adams County. . The plaintiff, being the owner of certain void tax certificates on lands in Adams county, presented to the board of supervisors of that county her account, or claim, duly verified, for the sums paid for such certificates at the tax sales, and interest thereon. The board disallowed her claim, and she appealed therefrom to the circuit court.

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APPEAL from the Circuit Court for Adams County. . The plaintiff, being the owner of certain void tax certificates on lands in Adams county, presented to the board of supervisors of that county her account, or claim, duly verified, for the sums paid for such certificates at the tax sales, and interest thereon. The board disallowed her claim, and she appealed therefrom to the circuit court. That court held that the claim was barred bv the statute of limitations, more than six years having elapsed after the tax sales before it was presented to the board of supervisors; and judgment was rendered…

1Opinion of the CourtLyon, J.

Unless the claim of the plaintiff against the county is barred by the statute of limitations, there can be no doubt of the liability of the county to pay it. Without determining whether the statute commenced to run on the claim as soon as the tax certificates were issued, or not nntil the claim was presented to the board of supervisors (a question by no means free from difficulty), we proceed at once to consider whether the statute is available to the county as a defense to this claim.

In Barden v. The Board of Supervisors of Columbia County, 33 Wis., 445, which was an action or proceeding…

2Cases cited4 opinions

  1. Howell v. HowellWisconsin Supreme Court · 1861
  2. Barden v. Supervisors of Columbia CountyWisconsin Supreme Court · 1873
  3. Hutchinson v. Board of SupervisorsWisconsin Supreme Court · 1870
  4. Warner v. Board of SupervisorsWisconsin Supreme Court · 1865

3Cited by6 opinions

  1. Hyde v. Supervisors of Kenosha CountyWisconsin Supreme Court · 1877
  2. Baker v. Supervisors of Columbia CountyWisconsin Supreme Court · 1876
  3. Smith v. PeckhamWisconsin Supreme Court · 1876
  4. Morgan v. BishopWisconsin Supreme Court · 1882
  5. Capron v. Supervisors of Adams CountyWisconsin Supreme Court · 1878

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