22 Wis. 54 | Wis. | 1867
Lead Opinion
The following opinion was filed at the January term, 1867:
It was admitted on the trial by the plaintiff, that the premises mentioned in the complaint belonged to the LaCrosse & Milwaukee Railroad Company, at the several times, when the same were assessed and sold for special taxes by the city of Milwaukee, from 1855 to 1859, inclusive; and that the premises adjoined the track of the road of the company when the taxes or special assessments were levied. Further, it was admitted that the railroad, company had fully complied on its part with sec. 2, chap. 74, Laws
But.it is insisted tbat tbis cannot be the effect of tbis act so far as the city of Milwaukee is concerned, on account of some peculiar provisions of the city charter. By sqc. 22, chap. 10, charter of 1852, it. is provided tbat real estate exempted, from taxation by the laws of the state, shall be subject to special taxes as other real estate under the charter; while the next section declares tbat “no general law of tbis state contravening the provisions of tbis act, shall be considered as repealing, amending or modifying the same, unless such purpose be expressly set forth in such law.” Row it is said, there is no purpose expressly set forth in the law of 1854, to repeal, amend or modify these provisions of
We think the nonsuit was rightly granted by the circuit court, because the premises, being the property of a railroad corporation, were exempt from special taxes or assessments for local improvements.
By the Court. — The judgment of the circuit court is affirmed.
Rehearing
It is claimed, on the motion for a rehearing, that the plaintiff was entitled to recover on the last tax deed offered in evidence. It is said that the effect of ch. 66, Laws of 1859, was to render railroad property within the city of Milwaukee, liable to special assessments. Assuming, for the purposes of the argument, that this was so, still it does not appear when the special taxes were levied, for the non-payment of which the land was sold on the 17th day of January, 1860. If they were levied before the law of 1859-went into operation, then manifestly that enactment can have no hearing upon the question. And because it does not appear that the special taxes were levied after the law of 1859 took effect, we do not consider the question so fully discussed by the counsel for the plaintiff, on the motion for a rehearing, before us. It therefore need not he further noticed.
By the Court. — Motion denied.