Legal Opinion

State ex rel. Foster v. Williams

Wisconsin Supreme Court

Decided October 18, 1904PublishedCited by 11 opinions

Appeal from a judgment of the circuit court for Eau-Claire county: James O’Neill, Circuit Judge. Writ of certiorari to bring up action of the board of review of the village of Fairchild, Eau Claire county, with, reference to personal property assessment upon the relator.

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Appeal from a judgment of the circuit court for Eau-Claire county: James O’Neill, Circuit Judge. Writ of certiorari to bring up action of the board of review of the village of Fairchild, Eau Claire county, with, reference to personal property assessment upon the relator. By the return it appeared that the assessment roll returned to the board of review on the last Monday in June, 1903, contained an assessment against the relator for “net amount of moneys, mortgages, accounts, credits, bonds, notes, and other securities, after deducting Iona fide debts, $5,000.” On July 28th, N. 0. Foster, as…

1Opinion of the CourtDodge, J.

Tbe true assessment, wbicb was prima facie-correct, and wbicb relator .bad no right to have reduced, except upon evidence reasonably tending to show tbat it was-excessive, was $5,000; for it does not appear tbat any affidavit fixing any other amount was delivered to tbe assessor-until long after tbe roll bad been delivered to tbe board of' review, and thus passed out of bis control. State ex rel. Giroux v. Lien, 108 Wis. 316, 84 N. W. 422; Id., 112 Wis. 282, 87 N. W. 1113. Tbe evidence offered, being tbat’of' the relator’s own agent, is, of course, to be construed most strongly against her.…

2Cases cited3 opinions

  1. State ex rel. Gray v. Common Council of OconomowocWisconsin Supreme Court · 1899
  2. State ex rel. Giroux v. LienWisconsin Supreme Court · 1900
  3. State ex rel. Giroux v. LienWisconsin Supreme Court · 1901

3Cited by11 opinions

  1. Pioneer Telephone & Telegraph Co. v. WestenhaverSupreme Court of Oklahoma · 1911
  2. Village of Westby v. BekkedalWisconsin Supreme Court · 1920
  3. Frank J. Sausen v. Town of Black Creek Board of ReviewWisconsin Supreme Court · 2014
  4. Herzfeld-Phillipson Co. v. City of MilwaukeeWisconsin Supreme Court · 1922
  5. City of Milwaukee v. WakefieldWisconsin Supreme Court · 1908

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