91 Wis. 649 | Wis. | 1895
This is an action in equity to set aside the taxes for the year 1891 upon a large quantity of timber land owned by plaintiffs in the defendant town, on the ground principally of illegal action by the board of review. The taxes upon the plaintiffs’ land amounted in the aggregate to $7,181.44, and the court found that this sum was illegally levied, and that the amount justly and equitably chargeable against the plaintiffs was the sum of $6,211.34, upon payment of which sum into court the taxes were set aside. Both parties have appealed from the judgment.
The defendants’ appeal presents two questions: First, whether the evidence showed that the tax levied was in fact illegal and inequitable; second, whether, if so, the proceedings should not have been stayed, and a reassessment ordered, under the provisions of sec. 12105, S. & B. Ann. Stats.
The plaintiffs’ appeal also presents two questions: First, whether the tax of $2,500 levied by the county for the county agricultural society was a legal tax; second, whether the tax of $1,500 for waterworks in the town of Eagle River was a legal tax. The court sustained both of these levies.
By the Oowrt.— Upon the defendants’ appeal the judgment is affirmed, with costs; and upon plaintiffs’ appeal so much of the judgment as determines the validity of the agricultural society tax is reversed, and the remainder of the judgment is affirmed, without costs, except that the defendants shall pay the costs of the clerk of this court.