Eaton v. Supervisors of Manitowoc County
Wisconsin Supreme Court
APPEAL from the Circuit Court for Manitowoc County. Action for the amount of certain illegal tax certificates issued by the defendant county, and of which plaintiff is alleged to be the owner.
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APPEAL from the Circuit Court for Manitowoc County. Action for the amount of certain illegal tax certificates issued by the defendant county, and of which plaintiff is alleged to be the owner. The decision of this court on a former appeal herein will be found in 40 Wis., 668. On the second trial, the following facts were found by stipulation of the parties: 1. Certain described tax certificates set forth in exhibit A, which forms a part of plaintiff’s claim in this action, were sold and assigned by the defendant, and passed out of the treasury of said county, to the town of Manitowoc in said…
1Opinion of the CourtOetok, J.
The only questions raised by the findings and conclusions of law, and upon which the tax certificates forming a large part of the plaintiff’s cause of action were excluded, are: —
I. Can tax certificates, issued to a county, be transferred by such county without assignment in writing?
*4922. Can a town become the purchaser and owner of tax certificates, and, if so, will the statute of limitation, see. 1, ch. 112, Laws of 1867, run against such town while such owner?
These questions will be considered in their order.
1. Counties cannot become purchasers at tax sales, or owners of tax certificates,…
2Cases cited5 opinions
- Norton v. PeckWisconsin Supreme Court · 1854
- Dikeman v. DikemanNew York Court of Chancery · 1845
- Capron v. Supervisors of Adams CountyWisconsin Supreme Court · 1878
- Knox v. PetersonWisconsin Supreme Court · 1866
- Smith v. ClarkeWisconsin Supreme Court · 1859
3Cited by25 opinions
- Curtis Land & Loan Co. v. Interior Land Co.Wisconsin Supreme Court · 1908
- Estate of StephensonWisconsin Supreme Court · 1920
- Lund v. Chippewa CountyWisconsin Supreme Court · 1896
- Cathcart v. ComstockWisconsin Supreme Court · 1883
- Hanson v. City of CrescoSupreme Court of Iowa · 1906
20 more not listed; retrieve them via the Exa API.