24 Wis. 312 | Wis. | 1869
This is an action upon a town treasurer’s bond, given in pursuance of section 57, ch. 18, R. S. The breach complained of is, that the town treasurer has not faithfully and truly accounted for and paid over all the county taxes which have come to his hands. It appears that the town treasurer did not collect upon the assessment roll a sufficient amount to pay both the town and county taxes assessed upon the property of his town. He therefore gave the town the preference, and retained the money sued for, to meet the delinquency or deficit in the town taxes. And the question is, Had he a right to do this under the statute % This question is
Subsequent sections of this chapter direct how the county treasurer shall proceed against the town treasurer, in case the latter neglects or refuses to pay over or account for moneys in his hands, as required by law. And if the county treasurer does not, in his proceedings against the town treasurer, collect the whole amount of moneys due from the town treasurer, then the county treasurer is directed to first retain the amount of the state tax which should have been paid him by the delinquent town treasurer; and next, he shall “pay over the amount of the town and local taxes to the officer or person entitled to receive the same, and the balance, if any, he shall retain for county purposes.” Sec. 107. Here, again, the town is to have the preference where the Whole amount cannot be collected of the town treasurer.
Section 169, however, seems to contemplate that when the delinquent taxes are collected by the county treasurer, by sale for taxes or otherwise, the county is to have the preference over the town. But this is the only instance where that preference is given.
Section 72, so much relied on in the argument by the counsel for the respondent, does not seem to us to have much bearing on the question we have been considering. Of course, if there is a deficit in the amount collected for town and county taxes, the town may prefer to take county orders in payment of its deficiency, to waiting to have the money raised by sale for taxes.
It follows, from these views, that the judgment of the circuit court must be reversed, and the cause be remanded with directions to dismiss the complaint.
By the Court. — Ordered accordingly.