26 Wis. 393 | Wis. | 1870
The counsel for the plaintiff does not claim that this action was brought to recover damages given by section 34, chap. 130, Laws of 1868, for a refusal or willful neglect to perform duties imposed upon the defendants by the provisions of that statute. The complaint is, not that the defendants have willfully neglected to perform their duties, whereby the plaintiff has been injured, but that, in
, That the duties imposed upon the board by these sections are judicial in their nature, as opposed to mere ministerial acts, seems to us very plain. The board, under their official oaths,- are required to carefully review and examine the assessment rolls made by the assessors, and sworn statements made by others, and all valuations of real and personal property; also to hear and examine any person upon oath who may appear before them in relation to the assessment of any property upon the roll; and if it appear that any property has been valued too high or too low, they are to increase or lessen the same to the true valuation according to the rules for valuing property prescribed by the act. The performance of these duties would seem to be a judicial act in the strictest sense. The board has to hear testimony; to ascertain facts; to
In this case there is no doubt that the board of review had jurisdiction of the particular matter upon which they assumed to act. The plaintiff was a resident of the town of Eldorado, and his land was situated within its limits. It may be very true that they had no authority to change the valuation of the plaintiff’s land, except upon proof by the examination of persons under oath, as pointed out by section 25. Phillips v. City of Stevens' Point, supra. But this was only an error of judgment upon a question of law. They were acting within their jurisdiction, but acting erroneously and contrary to law.
Upon the whole case, we are of the opinion that the judgment of the circuit court must be affirmed, on the ground that the complaint states no cause of action.
By the Court. — Judgment affirmed.