143 Wis. 449 | Wis. | 1910
Tbe judgment of tbe superior court must be reversed for reasons which very clearly require that result.
Counsel for respondent cite Allwood v. Cowen, 111 Ill.
The claim that the board of review committed .jurisdictional error in overruling appellant’s objection to the assessment, in face of the prima facie case, if there were such, against the assessment, made by introducing the roll of 1908, rests wholly on the theory that the evidence of the assessor explaining the situation was incompetent under sec. 1063, Stats. (1898). If his evidence was competent it would not be contended, for a moment, but that the board decided the question presented to it without jurisdictional error, so far as presence of evidence bearing on the question at issue was concerned.
It is conceded, as we understand it and as the fact is, that the record of the assessment of 1909, by itself^ made a prima facie case in favor of the work of the assessor. State ex rel. Giroux v. Lien, 108 Wis. 316, 84 N. W. 422; State ex rel. Heller v. Fuldner, 109 Wis. 56, 85 N. W. 118. There
However, we cannot escape the conclusion that the statutory requirement for the assessor to assess in one year property omitted the previous year, and the one requiring him to testify under oath before the board of review respecting all matters relating to his assessment, by necessary implication, repealed sec. 1063, Stats. (1898), so far as performance of the new statutory duties would otherwise be interfered with.
There is no more familiar rule relating to the construction together of two statutes which conflict, than that, so far as they cannot reasonably be both given full effect, the later statute is to be regarded as having been intended to supersede the earlier one. Kellogg v. Oshkosh, 14 Wis. 623; Bohlman v. G. B. & M. R. Co. 40 Wis. 157; Northwestern Mut. L. Ins. Co. v. Drown, 51 Wis. 419, 8 N. W. 237; Wis. Cent. R. Co. v. Cornell Univ. 52 Wis. 537, 8 N. W. 491; Smith v. Eau Claire, 78 Wis. 457, 47 N. W. 830.
The decision of the board of review was unimpeachable except for jurisdictional error. State ex rel. Milwaukee Med. Coll. v. Chittenden, 127 Wis. 468, 107 N. W. 500; State ex rel. Augusta v. Losby, 115 Wis. 57, 90 N. W. 188. ’The board had undoubted jurisdiction over the subject matter, by express provision of the written law. It, as clearly, had jurisdiction to decide, upon evidence produced, whether the facts existed or not rendering the assessment complained of justifiable. It had no jurisdiction to condemn the assessment without evidence to impeach it, and, as we have seen, there
By the Court. — Tbe judgment of tbe superior court is reversed, and tbe cause remanded with directions to enter judgment affirming tbe decision of tbe board of review.