21 Wis. 688 | Wis. | 1867
This action is brought to restrain the collection of a tax levied and assessed upon school lands belonging to the appellant, and to have the tax declared void.
He has purchased the lands of the state, holding the usual certificates of sale, and undoubtedly has such an interest in them as to entitled him to the relief demanded, providing it would be granted upon the facts stated in the complaint to the owner in fee. For it has frequently been held that the holder of these school land certificates has an equitable title or interest in the lands embraced in them which he can convert into a per'
Tbe complaint was demurred to principally on two grounds. First, it is claimed that there was a defect of parties, tbe complaint disclosing no reason why the board of supervisors of the county of Calumet should be joined as a party. Tbe complaint states that tbe tax therein mentioned has been returned as delinquent to tbe county treasurer, who is about to return a certified list of tbe delinquent taxes to tbe state officers for collection by a resale of the lands. Tbe county is certainly interested in these taxes to tbe amount thereof, because tbe statute authorizes the state treasurer to place to tbe credit of tbe county the amount of tbe delinquent tax and interest. (Sec. 26, chap. 18, E. S.) If tbe taxes are declared illegal, tbe county will have to make good the amount placed to its credit. And in this case tbe county is interested in having tbe entire amount collected, since in adjusting its-finances with tbe state it will be entitled to a credit to this extent. So that there can be no doubt that tbe county was properly joined in the action.
The next general objection to tbe complaint is, that it does not state facts sufficient to constitute a cause of action; and several grounds are specifically stated in support of this objection. It will, however, not be necessary to notice all these various grounds of objection, as they can be conveniently disposed of in considering tbe question whether there is any cause of action stated in tbe complaint. Tbe complaint is quite lengthy, and contains some immaterial matters. A general analysis of tbe matters therein stated will not be given. The material and important portion of it, however, is where various instances of grossly unequal and unjust assessment of taxes are given, and it is averred that the town assessors “fraudulently made a distinction in such assessment and taxation
It is claimed that, although the assessors acted wilfully and corruptly, with intent to compel the plaintiff to pay more than his just and equal proportion of the taxes, in assessing and valuing his land, still the party has a remedy by applying to the board of equalization. This remedy is said to be complete, and renders all interference of a court of equity unnecessary. It is true, the statute provides boards to equalize the assessment of property. Sec. 22, chap. 167, Laws of 1859. In all cases of mere errors of judgment in valuing property, when the assessor acts in good faith and according to his best information, it may well be held that the party whose property is assessed too high should go before the board of equalization
But it is further contended that these taxing officers, in the discharge of their duties, act judicially, and therefore that a court of equity cannot set aside a decision made by them on a subject within their jurisdiction, even when they act corruptly and fraudulently. It is said to be strictly analogous to a case where a judge decides a cause corruptly and from improper motives. But for such a judicial determination the aggrieved party has his remedy, if it be erroneous, by appeal or writ of
In deciding upon the sufficiency of the complaint, we expressly confine ourselves to a consideration of the allegations. that the town assessors fraudulently made a distinction in the assessment and taxation against the plaintiff, and did this with the intention and design of compelling him to pay more than his just portion of the taxes. Upon this allegation we have no hesitation in saying the plaintiff is entitled to the relief demanded in the complaint.
The order of the circuit court sustaining the demurrer must, therefore be reversed, and the cause remanded for further proceedings.