Marsh v. Board of Supervisors
Wisconsin Supreme Court
APPEAL from the Circuit Court for Glorie County. This action was brought by John J. Marsh and another, as administrators of the estate of Samuel Marsh, deceased, together with other complainants, against the board of supervisors and the clerk of Clark county, to have certain taxes, assessed in 1870 on plaintiffs’ lands in said county, and the sales of said lands for such taxes, and the certificates of such sales, declared void, and to restrain the issue of tax deeds based…
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APPEAL from the Circuit Court for Glorie County. This action was brought by John J. Marsh and another, as administrators of the estate of Samuel Marsh, deceased, together with other complainants, against the board of supervisors and the clerk of Clark county, to have certain taxes, assessed in 1870 on plaintiffs’ lands in said county, and the sales of said lands for such taxes, and the certificates of such sales, declared void, and to restrain the issue of tax deeds based upon said sales. A part of the lands in question were situated in township 25 north, ranges 1 and 2 west, which were…
1Opinion of the CourtByan, C. J.
I. Doubtless taxes are a debt due to the state by its citizens for protection in life, liberty and property. Warden v. Supervisors, 14 Wis., 618. But the debt is liquidated and matures only upon a valid exercise of the taxing power. Here, the exercise of the taxing power must be upon a uniform rule; and it is only upon an equal assessment, as the foundation of uniform apportionment, that the taxing power can be put in operation. The statutes of the states generally provide for assessment, as “ an official estimate of the sums which are to constitute the basis of an apportionment of a tax…
2Cases cited18 opinions
- Weeks v. City of MilwaukeeWisconsin Supreme Court · 1860
- Knowlton v. Board of SupervisorsWisconsin Supreme Court · 1859
- Warden v. Board of SupervisorsWisconsin Supreme Court · 1861
- Smith v. ClevelandWisconsin Supreme Court · 1863
- Milwaukee Iron Co. v. SchubelWisconsin Supreme Court · 1872
13 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
- Flanders v. Town of MerrimackWisconsin Supreme Court · 1880
- Oconto Co. v. JerrardWisconsin Supreme Court · 1879
- Baker v. City of MadisonWisconsin Supreme Court · 1885
- State v. Chicago & Northwestern Railway Co.Wisconsin Supreme Court · 1906
51 more not listed; retrieve them via the Exa API.