93 Wis. 463 | Wis. | 1896
There can be no doubt but that the tax certificates which the plaintiff held were invalid on account of the irregularities in the tax-sale proceedings which are set forth in the statement of facts. Ward v. Walters, 63 Wis. 39, and cases cited. The tax certificates being invalid, it was the ■duty of the county board, under the statute, to order the repayment of the amount paid for them by the plaintiff, when she surrendered them for cancellation. R. S. sec. 1184; Norton v. Rock Co. 13 Wis. 611. The plaintiff’s claim was clearly a cause of action upon which the only relief demand-able was a judgment for money. Hence, it was a claim which must first be presented to the county board for allowance, as was done by the plaintiff in the present case. R. S. sec. 676; Wright v. Merrimack, 52 Wis. 466. Being a claim which must be presented to the county board, and the board ■having disallowed it, the plaintiff’s only remedy was by appeal from the disallowance. R. S. secs. 682, 683.
It is argued that the word “ invalid,” as used in sec. 1184, R. S., should be construed as meaning a tax sale which is void for reasons affecting the groundwork of the tax, and ■not a case where there are merely irregularities in the sale.
By the Court.— Judgment affirmed.