49 Wis. 645 | Wis. | 1880
In this case the court below, among other things, found these facts established by the evidence: That the assessor for the year 1878 intentionally, knowingly and fraudulently assessed the property in the defendant town, both real and personal, very much below its cash value, and at a less price than the owners would have been willing to take for the same, had they been desirous of selling — that is to say, upon a basis of from one-third to one-half of its actual value; that the assessment so made upon that basis was not accidental and occasional, but general; that the lands of the plaintiff, described in the complaint, were intentionally and knowingly assessed by the assessor for that year at very much more than their real value, and at a valuation above what the assessor well knew the plaintiff was willing to take for the same on a sale; that the assessor, in assessing the real estate in the town, did not consider the value of the improvements and buildings thereon, nor did he take into account the quality of the soil, the quantity and quality of the standing timber thereon, and its advantages and disadvantages of location; that, in valuing the improvements and buildings, he adopted an arbitrary rule of assessing them at from one-third to one-half of their true cash value; and that the tax for that year was levied upon an assessment made upon that basis.
It may be a very grave question whether there is. really any
The assessment and tax being void for a “ reason affecting the groundwork of the tax and affecting all the property” of the town, what was it the duty of the court to do under the law? Certainly not to give a judgment as it did do, cancel-ling the tax proceedings and perpetually enjoining the officers from attempting to collect the tax; but it should have stayed proceedings in the cause until a reassessment of the property could be made. Section 12105 of the Revised Statutes, as amended by chapter 255, Laws of 1879. The statute is clear and mandatory requiring the court to do this; consequently the court had no power to give the judgment which it rendered.
The validity of the law providing for a stay of the proceedings in this class of cases until a reassessment of the taxes can
We have thus considered this case upon points argued by counsel. Strictly speaking, we should not have gone into those questions at all on an appeal from a judgment which the court under the law had no authority to render; for, according to our view, the judgment is wholly unauthorized upon the finding made. And we might very well have stopped on saying this, without going into the consideration of any other question. When the court has taken the steps which the statute contemplates should be taken, and has given judgment, then, on an appeal from such judgment, we can properly review its action in the matter. But as the case now stands, none of these questions are properly before us.
By the Coxivt. — -The judgment of the circuit court Is reversed, and the cause is remanded for further proceedings according to law.