Quinney v. Town of Stockbridge
Wisconsin Supreme Court
APPEAL from the Circuit Court for Calumet County. Action to restrain the Town of Stockbridge and D. J. Millar, the town treasurer, from enforcing the collection of a tax assessed against plaintiff's land.
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APPEAL from the Circuit Court for Calumet County. Action to restrain the Town of Stockbridge and D. J. Millar, the town treasurer, from enforcing the collection of a tax assessed against plaintiff's land. The complaint alleged that plaintiff is an Indian of the Stoclcbridge tribe, and not a citizen of the United States or of Wisconsin, and owned the land in question, not by purchase, but by descent as heir-at-law of John W. Quinney, deceased, and that by the laws of the state the land is exempt from taxation; that the land was assessed contrary to law; that the assessor and supervisors…
1Opinion of the CourtDixoisr, C. J.
The complaint fails to state, facts showing that the title of the land is not held by purchase, within the rule laid down, and according to the construction given the statute, in Farrington v. Wilson, 29 Wis., 383. It fails, therefore, to show that the land is exempt from taxation, and so states no cause of action. The allegation that the lahd is “ by the laws of the state of Wisconsin exempt from taxation,” is the statement of a mere conclusion of law, which, being unsupported by the proper averments of fact, goes for nothing. Eor aught that is alleged in the complaint, the land may have…
2Cases cited3 opinions
- Van Cott v. Board of SupervisorsWisconsin Supreme Court · 1864
- Farrington v. WilsonWisconsin Supreme Court · 1872
- Chicago & North-Western Railway Co. v. Borough of Ft. HowardWisconsin Supreme Court · 1866
3Cited by9 opinions
- Hilgers v. QuinneyWisconsin Supreme Court · 1881
- Gilkey v. City of MerrillWisconsin Supreme Court · 1886
- Pratt v. Lincoln CountyWisconsin Supreme Court · 1884
- Stutsman County v. MansfieldSupreme Court Of The Territory Of Dakota · 1888
- Wau-pe-man-qua v. AldrichU.S. Circuit Court for the District of Indiana · 1886
4 more not listed; retrieve them via the Exa API.