Ashland County v. Knight
Wisconsin Supreme Court
Appeal from a judgment of the circuit court for Ashland ■county: John K. Paeish, Circuit Judge. Action to recover $874.50 appearing on the tax roll of the -city of Ashland for the year 1903, under the following circumstances: Upon the assessment roll in the spring of 1903-the following entry appears: “Assessment roll. Personal Property. For the year 1903. Value of Logs, Lumber, Ties, Poles and Posts, not manufacturers’ stock. Knight, Jno.
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Appeal from a judgment of the circuit court for Ashland ■county: John K. Paeish, Circuit Judge. Action to recover $874.50 appearing on the tax roll of the -city of Ashland for the year 1903, under the following circumstances: Upon the assessment roll in the spring of 1903-the following entry appears: “Assessment roll. Personal Property. For the year 1903. Value of Logs, Lumber, Ties, Poles and Posts, not manufacturers’ stock. Knight, Jno. IT., Agt. 31,800. Value of the same as Equalized by the Board of Review, 31,800. Total value of all Personal Property 31,800. Remarks. Reassessed in…
1Opinion of the CourtDodgke, J.
The judgment dismissing the complaint in this action is correct for two reasons: Eirst. Sec. 1059, Stats. 1898, upon which plaintiff relies, confers no authority to reassess, in a subsequent year, property which was assessed and entered upon the tax roll for the year in which it should have-been taxed, and where the said prior assessment or tax has-been set aside or determined to be illegal or void. The authority to re-assess real or personal property is given by sec. 1059 only when such property is “omitted from assessment ... by mistake or inadvertence.” That the legislators did not mean by…
2Cases cited2 opinions
- State ex rel. Davis & Starr Lumber Co. v. PorsWisconsin Supreme Court · 1900
- City of Fond du Lac v. Estate of OttoWisconsin Supreme Court · 1902
3Cited by5 opinions
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- Bogue v. LaughlinWisconsin Supreme Court · 1912
- Central Cheese Co. v. City of MarshfieldWisconsin Supreme Court · 1961
- Wisconsin Central Ltd. v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 1999
- State ex rel. Wisconsin Trust Co. v. PhelpsWisconsin Supreme Court · 1920