Hayden v. Roe
Wisconsin Supreme Court
ERROR to the Circuit Court for Winnebago County. Ebenezer Hubbard, who was a resident of the town of Algoma, in Winnebago county, died at his residence in that town, April 29, 1885. At the time of his death he was the owner of certificates of deposit issued by two banks in the. 'city of Osbkosli, amounting to $80,000. May 14, 1885, the defendant in error, Q, W, Roe, was duly appointed special administrator of the estate of Hubbard, and immediately thereafter qualified and…
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ERROR to the Circuit Court for Winnebago County. Ebenezer Hubbard, who was a resident of the town of Algoma, in Winnebago county, died at his residence in that town, April 29, 1885. At the time of his death he was the owner of certificates of deposit issued by two banks in the. 'city of Osbkosli, amounting to $80,000. May 14, 1885, the defendant in error, Q, W, Roe, was duly appointed special administrator of the estate of Hubbard, and immediately thereafter qualified and entered upon the discharge of his duties as such. He was then and still is a resident of the Fourth ward of the city of…
1Opinion of the CourtLyoN, J.
Tbe statute provides that all personal property shall be assessed in each year as of tbe first day of May in such year (R. S. sec. 1033); also that no change of location or sale thereof, after tbe first day of May in any .year, shall affect tbe assessment made in such year (Id. sec. 1040). Under these provisions, no change in tbe location of or title to tbe property, occurring after tbe first day of May in any given year, can have any effect whatever upon tbe assessment of such property for taxation in that year. Tbe status of tbe property on that day determines irrevocably where it shall be…
2Cited by6 opinions
- Bogue v. LaughlinWisconsin Supreme Court · 1912
- Cerney v. PawlotWisconsin Supreme Court · 1886
- City of Fond du Lac v. Estate of OttoWisconsin Supreme Court · 1902
- Commonwealth v. Bingham's Admr.Court of Appeals of Kentucky · 1920
- Gaar, Scott & Co. v. SorumNorth Dakota Supreme Court · 1902
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