91 Wis. 543 | Wis. | 1895
The following opinion was filed June 20, 1895:
No doubt it was the intention of the legisla-'
ture that !£ all matters of property, debts, credits, assets, and liabilities” of Langlade county, as they existed at the time
Whether the amount of uncollected taxes which were' compromised by Lamglade county should be charged, in this-adjustment, against Forest county, is mainly a question of ■what is fair and just under all the circumstances, rather than a question of strict law. If in fact the tax proceedings were invalid for some reason “ affecting the groundwork of the tax and affecting all the property in any town,” then the tax should have been reassessed, under sec. 12105, S. & B. Ann. Stats., and should not have been compromised and reduced. Probably the only course properly open to the county was to have the tax reassessed according to law. The town had no control of that matter. It was in the hands of the county. The right to have such reassessment made was waived by the county by the compromise which it made. The compromise rendered it impossible to be known authoritatively whether the taxes were, indeed, invalid. So it certainly is not clearly established that these:
Four errors are claimed upon Forest county’s appeal:
The judgment of the circuit court gave to Forest county judgment for the recovery of $943.31, and the tax certificates to the face value of $2,354.73. It should have given, in addition, two fifths of the money realized as fees for the publication of the redemption list, from redemption, equal to $124.92, and the sum of $460.13 for loss in value of certificates by reason of unauthorized sales after the division.
By the Court.— The judgment of the circuit court is affirmed on Lcmglade county’s appeal, and reversed on the appeal of Forest county, and the cause remanded with direction to render judgment according to this opinion.
A motion by Forest county for a rehearing on its appeal was granted September 26,1895, and the cause was reargued on October 14.'
The following opinion was filed November 26, 1895:
The trial court found assets belonging to Langlade county, amounting to $39,368.84, and that its'liabilities amounted to $31,123.57; making an excess of assets over liabilities of $8,245.27. It was agreed that two fifths of this excess should properly belong to Forest county. This made the sum of $3,298.10 which should go to Forest county. The judgment directed that certain tax certificates, held by Langlade county upon lands in Forest county, amounting to $2,354.73, should be turned over to Forest county, and this amount applied to the payment of the sum due to Forest county, with judgment for the balance, $943.37. Now, there
By the Court.— That part of the judgment of the circuit court which is appealed from by Forest county is reversed, and the cause is remanded with directions to render judgment in accordance with this opinion.