The Superior times. [volume] (Superior, Wis.) 1870-1912, 1877-12-08
DECISION OF TIE WISCONSIN SUPREME
COURT REGARDING TAX TITLES

W give U6lOW TWO decisions OF
the Supreme Court of Wisconsin,
rendered at the October term, that
are ofthe highest importance to all
parts OF the State, especially the
new counties, in which they vir-
tually render invalid nearly every
tax deed and tax title taken therein.
1t is the easiest thing in the world
20 show that in these new counties
the assessors uniformly failed to
value tire lands from s'actual view !"
(ln tact 1t was an almost impossible
task imposed upon them by the
statute, and generally considered
not essentiaD and hence did not
and could DOT make the ''fair and
equal assessment" without which
the court declares ''there can be no
valid tax" The Legislature, how
ever, last winter passed au act dis
pensing with this requirement in
counties having an area above GER
tain limits, which hereafter exempts
Douglas and the adjoining connties.
But. all assessments madeprior to that
for 1877 are affected by the decision,
and unless a tax deed has been
recorded ten years, which brings
it under the operation ofanother act.
it conveys a very questionable title
indeed Here are the decisions as
they were rendered by Chief JUS
tice Ryan and published in the State
Journal
No. 80. Moyh and others q. Supervisors of
C2arh County and another.
/. ThaFproyision of cur State constitution
which declares that the rule of taxation shall
be uniform, requires uniform assessment of
value; and. no tax upon property can be
supported which does not proceed upon valid
assessment, legally made, upon a uniform
rule
2. Violations or evasions Of duty imposed
/ by law to secure a just and uniform rule cf
assessment, whether occurring by mistake in
law or by fraud in fact, which 90 10 impair the
general equality and uniformity OF the assess
n ent, and thereby to defeat the uniform rule
Of taxation, yitate the whole assessment as
the foundation OF a valid tax. Kt2oy a. Cor
son | Wis. |, and III fillmore q. Supervisors
l5 Wis, 9, as to this point, overruied
8. Under ch. I30, Laws Of 1868 tue act Of
the assessor in making, and anuexiug to and
filing with the assessment roll, All affidavit
that he has performed his statutory duty in
the several particulars there enumerated, in
cludine the vaiuation of each parcel Of real
property from actual yje3o of it, is essential to
the validity of the assessment; and when
such affidavit has not been made, The facts
which should appear by it cannot be shown
q}jaade; nor can the rule of the statute be re-
axed by showing that compliance with it was
impossible.
4 Equity viii restrain the issue OF deed
upon sale of land as for a delinquent tax,
where there was no valid assessment, without
requiring other proof of injury to the plain
tiff from the pretended tax.
No 40 PhHeo u. Hues and others.
l. Without fail aud equal assessment
made in compliance with the statute, there
can DC no valid tax.
2. In an action, under sec 35, ch. % of
1889, by the grantee in a tax deed, to bar the
title OF the former owner, any defense,
though not enumerated in Sc 3S, which goes
to the groundwork Of The tar, is admissible,
without the deposit required by the latter
section If it were held otherwise, said sec.
SO would be invalid.
9 Thus, such an action may be defended,
without any deposit, upon the ground that
the assessor did not value defendants lands,
nor any considerable portion OF the lands in
his town, iron, actual pieac, and did not in
! form himself in any manner of he actual or
relative value of the lands, but valued them ar
bitrarily, and did not make, and annex to the
tax roll, the affidavit required by the statue,
nor sign or certify said roll.