The Manitowoc pilot. [volume] (Manitowoc, Wis.) 1859-1932, 1878-06-13

1t of course ought to be disallowed IN
whole and in part because not only the
aforesaid resolution ought to prevent
any action being taken in the matter,
but by statute all claims must be made
out in writing and filled" and must have
an affidavit attached. l 7aylor's Stat
ute, page 301, see. As. I recommend the
disallowance of this claim.
Fifth. have examined the claim OF
J. ". Toombs for the recovery of the
face OF tax certificates No. 694, with ac-
crued interest thereon, issued on the
sale of May 18th, 1873, on Lot 16, Block
100, in the City of Manitowoc. The first
objection is that the largest part of the
amount of said sale was for pretended
road tax, whereas it is alleged no such
tax had been assessed. This objection is
not sustained by the records. 1t is usual
to call taxes for highway purposes levied
in cities ''street'' taxes; but the fact that
they are denominated ''road" taxes does
not in my judgment invalidate the tax,
| and this appears to be the extent of the
objection, for street taxes were lawfully
| assessed under the name 'sroad' tax.
The next objection is that the original
assessment roll was not delivered to the
! City Treasurer as required by law. /
| am satisfied that fair reading OF the
City Charter will convince any one that
the Legislature did not intend to require
so obvious an absurdity as the making
of the Tax Roll out of the original Assess
ment Roll which, after going around
with the assessor in the rain, fog, dust
and wind while the values are being fixed,
and then passing through weeks over
hauling by the Board of Review, is alto
gether too dirty and worn to answer the
further purpose of Tax Roll. Ibelieve
the Legislature intended that a clean
new copy should be made to be uced for
| the Tax Roll. But obviously this second
objection, as well as the first. is merely
| technical and does not affect the sIlbstan-
tial justice and equity of the tax, and
therefore even if the original Assessment
Roll is required to be delivered to the
City Treasurer the legality of the tax is
Tot under sec. II chap. 9, of the Charter
of Manitowoc in any manner affected or
impaired by delivering copy instead.
The third irregularity complained of in
this case is that the sale was not made at
auction. I understand that the sale was
not made upon cloud CALI and might
have been slightly irregular; but no ir-
regularities SO serious as to affect the
legality of the certificate, are believed
by the undersigned to have transpired in
the sale. Besides it is not certain but
that the section of the C1ty- Charter cited
above cures any immaterial irreguIarity
in the sale as well as in the assessment.
Therefore I recommend the entire disal-
lowance of this claim of J. w. Toombs.
Sixth. The claim of r. p Eaton has
been carefully examined and the results
of my Investigations arc stated and tabu-
larized in the annexed schedule. Sup
posing there would be a meeting Of your
honorable body in May next, [ have
computed interest ur to the 1st of June,
as 1 thought it would be about that time
when the payments could be made.
The following is summary of what is
recommended for allowance to Mr.. r. p.
Eaton:
Amt. to be allowed on Cert's of 1869, S55 a
1872. 26 Gl