State ex rel. Bank of Commerce v. Bell
Wisconsin Supreme Court
Appeal from a judgment of the circuit court for Douglas county: A. J. Yinje, Circuit Judge. In the 1899 tax roll of the town of Superior was included, in separate column, a tax for the payment of judgments to the amount of $12,973.72, inclusive of a judgment in favor of the relator for $2,162.46, of which transcript had been duly filed with the town. clerk.
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Appeal from a judgment of the circuit court for Douglas county: A. J. Yinje, Circuit Judge. In the 1899 tax roll of the town of Superior was included, in separate column, a tax for the payment of judgments to the amount of $12,973.72, inclusive of a judgment in favor of the relator for $2,162.46, of which transcript had been duly filed with the town. clerk. The county taxes in the same tax roll amounted to $7,896.02. At the time of making return to the county treasurer by the town treasurer there remained delinquent, and were returned as such, only $7,724.51, exclusive of five per cent,…
1Opinion of the CourtDodge, J.
There are two sufficient reasons why the county treasurer should not be commanded by mamdamus to pay to relator the moneys collected by him upon the delinquent, taxes returned by the town of Superior: first, because such-taxes belonged to the county; second, because the town has.. already collected the whole of the taxes levied to pay judgments, and relator’s rights are against the money in the possession of the town or its officers.
The first proposition results inevitably from the distinc*603tions pointed out and the arguments stated as supporting the decision of this court in State ex rel.…
2Cases cited1 opinion
- State ex rel. Donnelly v. HobeWisconsin Supreme Court · 1900
3Cited by2 opinions
- State ex rel. Portage County Drainage District v. NewbyWisconsin Supreme Court · 1919
- Fox Valley Canning Co. v. Village of HortonvilleWisconsin Supreme Court · 1932