The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1872-06-20
Respectfully yours,
HENRY WILSON.
WATERFOWL BOND CASE u.
~ 't-" COURT.

A case of unusal Importance was yes
terday, decided in the U. S. Circuit Court
by Judges Drummond and Hopkins.
Reese filed bill in chancery against the
city of Watertown, stating that it had
neglected to levy tax to pay judg-
ment, and that the alderman had resigned
so as not to leave quorum to levy tax,
and so that q mandamus would be I'M
aYailing. This action on the part Of the
alpermaH, it was charged, was for the
purpose of evading the levy of the tax.
The complaint asked for decree that
the court through its officers, ascertain
the amount and proportion that each
| piece Of property should pay, and if not
| paid IN q time to be specified, that the
court direct the sale of it by It's officers to
pay the judgment.
Judge Drummond delivered quito a
lengthy opinion, in which he stated that
he was not prepared to admit that in such
Q case as presented by the bill the credi.
TOR was remedies, but on the contrary he
thought that court of equity had power
to frame q decree TO meet the exieencies
Of the case; that where the officers re-
signed for the purpose Of evading the
levy Of the tax, court Of equity had the
power to provide and frame remedy to
meet the demands of the case, analae Gus,
it might be to the proceedings provided
Tor the assessing and collection of taxes,
and by It's officers to assess the amount of
the Judgment upon the taxable property
Of the city, as the officers were required
to do, as fund, pledged to the payment
of the debt and collect it by sale of the
property by its own officers, either as pro-
Vlded by the statutes for the collection of
taxes, or some other appropriate manner.
That 1t was perhaps in reality the col
letting of tax, and amounted to it. The
case of Rogers Ys. Supervisors, Wallace,
10, was not an authority for the exercise
Q. such power, for in that case the statutes
o. the State OF Iowa expressly authorized
the court through its officers, to assess
and collect tax to pay Judgment, in
case OF this kind. In this State, there
pelng no act of that kind, the court could
dO so, if at all, only under it's general
equity powers, which he believed existed.
Blt as the district judge had some doubts
about such power, and as the Supreme
Court OF the United States, in the case of
Morgan VS.. Beloit, unreported, had di-
Vned equallyupon substantially the same
Question, he would not exert the right
watch he perhaps might under the recent
act OF Congress in case of difference of
opinion between presiding judge and
ms associate, to directs decree in accord
aTce with his opinion, but would unite
with the district judge and order decree
dsmlssing the bill, and would, if request
ee Dy the plaintiffs, certify the question
q difference to the Supreme court for
tfelr opinion, which could be presented
&C that court on appeal by the plaintiff
trom the decision. ..a E9i|
Judge Hopkins said he concurred with
tie cifcuiti judge except as to the right
OF the court to lay it's hand upon the tax
laws of the State, and through its own
officers to assess and collect a tax upon
the property of the city to pay this judg
ment, which, in his opinion, was the real
question in the case. He did not think
a court of equity could exercise the tax
Ing power of the State in that way, with
oa; express authority to do SO by the
Legislature. Gf,W) a1ao b18 ,aeA
That the only way to raise the money
fol, the payment Of the judgment was by
q lax, and the, usual modes of taxation
would necessarily have to be adopted and
followed by the officer of the Court, which
he thought impracticable as well as IN
lawful. $50 s. @df
In view of the very large amount of
city, town and, county Indebtedness exist
ing in this State, and indeed nearly all
the States, this case possesses unusual in
terest and we hope the question upon
which the Judges differ may, at an early
day, be presented to the Supreme Court,
with a full bench, when an equal divisiont
upon it will be impossible and decision
be made finally settling it.-StGtc Journal,
]stne 10. i