8 Wis. 182 | Wis. | 1859
By the Court,
This action was commenced to recover damages for taking the appellants horse. The respondent, Richardson, put in an answer, denying all the material allegations of the complaint. The other respondent
On the trial, the defendants offered in evidence the said warrant, and assessment roll thereto attached, which were contained in two books respectively marked “ book No. 1, assessment roll for the town of Monroe, 1857;” and “book No. 2, assessment roll for the town of Monroe village, 1857.” The case does not disclose whether the admission of these assessment rolls in evidence was objected to or not, although it does appear that the counsel for the appellant insisted before the circuit court that the assessment roll and tax warrant were not regular and legal on the face, and were no protection to the officer acting under them. The particular irregularity complained of was, that the county board of supervisors, at their annual session in 1857, in equalizing the valuation of the real estate, in the assessment rolls of the towns in said county, for that year, took off one-third of the assessed valuation on the real estate in the town of Monroe, outside the limits of the village of Monroe, and put it on the assessment of the other towns in the county, thus leaving the
By sections 37 and 38, chapter 15, R. S., 1849, it is in sub"
It is true a still further objection was taken to the' tax warrant and assessment roll, which was, that the taxes as carried out by the clerk, exceeded some eight dollars and a half the amount of tax required to be levied. The whole amount required to be raised was $6,654 56, while the amount in ■ the assessment roll footed up $6,663 17. We know it is very difficult to carry out taxes in an assessment roll, so that they will be mathematically correct, and when the excess is so trifling as in the present case, it should be disregarded.
It is believed that this disposes of all the material questions in the case.
The judgment of the circuit court is affirmed.