The Manitowoc pilot. [volume] (Manitowoc, Wis.) 1859-1932, 1878-12-12

What equities may exist to entitle the
claimant to second hearing before the
County Board, | know not, and have
not endeavored to ascertain, because the
record does not disclose that said Board
has consented or agreed to the institution
and maintenance of an action by such
claimant against said County (see sec.
81 supra since the previous disallowanee.
Be sides, am directed to ascertain mere
" the legality of said claims and give
my reasons. This claim, therefore, |
report as illegal and that the county is
in no way legally obligated thereon.
Third The petition of H. Schmidt
does not comply with the requirements
as expressed in a resolution of your hon.
orable body passed on the 3oth day of
May. 1877, and found on pa ges 5 aud 6
of the aforesaid printed proceedings. |
have examined the assessment, however.
of which Mr.. Schmidt compl ms, and |
find nothing which shows his lot to have
been erroneousl Y assessed. At any rate
| recommend the denial of his petition
because it neither contains, nor is accom-
panied by any statement of the Irregular
ity or lllegality relied upon to avoid the
| tax.
Fourth. After diligent search aud
enquiry | ain unable to find on file any
claim presented by F. Schmisz. If any
such claim was presented in writing it
has probably been lost. But | am sat
isfed by conversations with the Clerk OF
your Board and by examinations IN bis
ofico that suoh claim was ever filed 10
writing. But if, on the contrary, any
claim was made orally of said Board OF
said committee on illegal ASSESSMENTS,
it Of course ought to be disallowed ID
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 IL
writing and filed" and must have an
affidavit attached. Tayl0r's Statute,
page sol, sec. is. | recommend the
disalowance for this claim.
I Fifth. | have examined the claim Of
J. W. Toombs for the recovery of the
face of tax certificates No. 694, with ac-
crued interest thereon, issued on the sale
of May Is, 1873, on Lot 16, Block 100,
in the City of Manltowoc. The frst OBJ
lection 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 invalidatt
the tax, and this appears to be the extent
of the objection, for street taxes WERE
lawfully assessed under the name road
tax.
The next objection is that the origina
assessment roll was not delivered to th'
City Urea surer as required by law.
am satisfied that fair reading of thu
CITY Charter will convince any one tina
the Legislature did not intend to requir
so obvious an absurdlty as the making o
the tax roll out of the original Assess
ment Roll which, after going aroun'
with the assessor in the rain, fog, dus
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 tn
further purpose of Tax Roll. | bc
lieve the Legislature intended that !
this second objection, as well as the first
is merel y, technical aud does not affec
the substantial justice and equity of TIL
tax, and therefore even if the origina
Assessment Roll is required to be de
livered to the City Treasurer til,
LEGALITY of the tax is not, under sec.
chap 8, of the Charter of Manitowoc, il
any manner affected or impaired by de
lvering copy instead. The third II
regularity complained of in this case i
that the sale was not made at auction
| understand that the sale was not made
upon loud call'' and might have beer
slightly irregular; but no irregularitie.
so serious as to effect the legality of the
certificate, are believed by the under
signed to have transpired in the sale.
Besides it is not certain but that the sec.
ton of the City Charter cited above
cures any immaterial irregulanty in the
sale as we'll as in the assessment There.
fore | recommend the entire disallowance
of this claim of J. W. Toombs.
Strth. The claim of R. P. Eaton
has been carefully examined and the re-
suits of my Investigations are stated and
tabularized in the annexed schedule.
Surprising there would be meeting Of
your honorable body in May next, |
have computed interest up to the 1st of
June, as | thought it would be about
that time when the payments could be
made.
(The table is omitted for the reason
that the facts ate given in the following
summary-ED.)
The following is a SUMMARY of what
is recommended for allowance to Mr.. r.
2 Eaton:
Amt TO be allowed on Cert's oflS69, SIS IL
":. " :. ..is7a' 5S6s
Total amount lO4 65
Dated March Goth, 1878.
A. j. ScHMITz,
District ATTORNEY,
Manitowoc County,
Resolution No. 4, by Thos. Thornton,
which was adopted:
WHEREAS The cnuntv treasuror e.,