129 Wis. 63 | Wis. | 1906
The judgment dismissing the complaint in this action is correct for two reasons: Eirst. Sec. 1059, Stats. 1898, upon which plaintiff relies, confers no authority to reassess, in a subsequent year, property which was assessed and entered upon the tax roll for the year in which it should have-been taxed, and where the said prior assessment or tax has-been set aside or determined to be illegal or void. The authority to re-assess real or personal property is given by sec. 1059 only when such property is “omitted from assessment ... by mistake or inadvertence.” That the legislators did not mean by this expression to include a situation such as above described and as presented in this case is rendered certain by the accompanying sec. 1087, Stats. 1898, which provides expressly for such a situation. The latter section has not been extended to personal property of this character, though in effect made applicable to some other kinds by ch. 351, Laws of 1899, enacting sec. 1087a.
A second reason why the' present tax cannot be collected from the estate of John H. Knight, deceased, is that the property is not shown to have belonged to him either in the year
By the Court. — Judgment affirmed.