159 Wis. 25 | Wis. | 1914
These cases are argued by counsel for respondents and seem to have been decided by the court below upon the hypothesis that a county which is party to a land contract is under the same liability to pay interest as damages for delay as is a natural person under similar circumstances. This is erroneous. Indeed, there is a respectable array of authority to the effect that a county, being merely an arm or agency of the state, has, at least when carrying out a function of the state, the same exemption from liability for interest as has the state. Seton v. Hoyt, 34 Oreg. 266, 55 Pac. 967, 43 L. R. A. 634, 75 Am. St. Rep. 641; Garland Co. v. Hot Spring Co. 68 Ark. 83, 56 S. W. 636; Clay Co. v. Chickasaw Co. 64 Miss. 534, 1 South. 753; National Bank v. Duval Co. 45 Fla. 496, 34 South. 894; Madison Co. v. Bartlett, 2 Ill. 67, and subsequent Illinois citations.
The legal character of a county is set forth and prior decisions in this state bearing upon the subject collected in Frederick v. Douglas Co. 96 Wis. 411, 71 N. W. 798. 1 Dillon, Mun. Corp. §§23 and 25, is quoted in support of the following: “They are purely auxiliaries of the state; and to the general statutes of the state they owe their creation, and the statutes confer upon them all the powers they possess, prescribe all the duties they owe, and impose all liabilities to which they are subject.” The last member of this compound sentence is not strictly accurate. If it were it would dispose of this case at .once, for there is no statute imposing any liability upon the county for interest in such case. Sec. 686,
These statutes and decisions furnish very significant indi
“That upon the approval by the district attorney of abstracts of title to said lands, offered by the said Conrad K. Reichert, and of the form of conveyance of said lands to said county, proposed to be made by him, and proper tender of said conveyance duly executed by said Conrad R. Reichert, a county order in due form to be delivered to said Conrad R. Reichert, or his properly authorized .attorney, for the sum of thirty-five thousand ($35',000) dollars be, and that the further sum of twelve thousand three hundred and twenty ($12,320) dollars be paid' to said Conrad R. Reichert on or before March 1, 1908, with interest at four per cent.”
The payment of this sum as well as the delivery of the county order was conditioned upon the approval of title and conveyance by the district attorney, as stated. This approval was not obtained as stated, nor an abstract and conveyance with such approval tendered, nor was the approval unlawfully withheld, hence the $12,320 with interest thereon at four per cent, did not become due to Mr. Reichert on December 21, 1901, or' at any time prior to the disposition of the taxpayer’s suit. It follows that the judgment in favor of Reichert must also be reversed with costs and his case dismissed.
By the Court. — It is so ordered.