West Wisconsin Railway Co. v. Board of Supervisors of Trempealeau County
Wisconsin Supreme Court
APPEAL from the Circuit Court for Trempealeau County. Action to cancel certain tax certificates held by the defendant county upon lands owned by the plaintiff in said county.
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APPEAL from the Circuit Court for Trempealeau County. Action to cancel certain tax certificates held by the defendant county upon lands owned by the plaintiff in said county. It appears from the allegations of the complaint, which were sustained by the finding of the court, that the lands covered by such certificates were a portion of those granted by the United States in 1856 to the state of Wisconsin to aid in the construction of railroads; that they were, by chapter 243, P. & L. Laws of 1863, conferred by the state upon the Tomah & Lake St. Croix Railroad Company, the name of which was, in…
1Opinion of the CourtCole, J.
The plaintiff company demands the cancellation of the tax certificates, on the ground that the lands in question were not subject to taxation in 1871, when the tax was levied, and because such certificates constitute a cloud upon its title. It is claimed by the defendant that the company has not such *264an actual, visible possession and occupancy of tbe lands as entitles it to maintain an action for this equitable relief. This point becomes immaterial, in view of tbe conclusion we have reached upon the controlling question in the case, viz., the taxability of the lands. In our judgment the lands…
2Cases cited3 opinions
- United States v. JackalowSupreme Court of the United States · 1862
- State ex rel. Voight v. HoeflingerWisconsin Supreme Court · 1872
- State ex rel. Douglas v. HastingsWisconsin Supreme Court · 1860
3Cited by17 opinions
- City of Manitowoc v. Manitowoc & Northern Traction Co.Wisconsin Supreme Court · 1911
- Sleeper v. GoodwinWisconsin Supreme Court · 1887
- Chicago, St. Paul, Minneapolis & Omaha Railway Co. v. Douglas CountyWisconsin Supreme Court · 1908
- Superior Water, Light & Power Co. v. City of SuperiorSupreme Court of the United States · 1923
- State v. Maine Central RailroadSupreme Judicial Court of Maine · 1877
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